please figure out the net change in cash. I have posted this question a couple of times and the net Change in Cash has been answered wrong both times.

a. Increase in inventory of $420. b. Depreciation of $3,200. c. Increase of $2,190 in prepaid expenses. d. Payments of $4,800 on long-term debt. e. Purchased new spa equipment for $7,602. f. Payments on accounts payable exceeded purchases by $340. g. Collections on accounts recelvable exceeded credit sales by $879. h. Issued $12,000 of common stock. Required: Based on this information, prepare a statement of cash flows for the year ended December 31 using the indirect method. Assume the cash balance at the beginning of the year was $7,200. (Amounts to be deducted should be indicated with a minus sign.)