Please help me figure out what I am missing! (Can not calculate correctly the Net increase in cash)

The income statement, balance sheets, and additional information for Video Phones, Inc., are provided. VIDEO PHONES, INC Income Statement For the Year Ended December 31, 2018 $ 3,636,000 Net sales Expenses: $2,450,000 958,000 37,000 9,000 20,000 58,000 Cost of goods sold Operating expenses Depreciation expense Loss on sale of land Interest expense Income tax expense Total expenses 3,532,000 Net income $ 104,000 VIDEO PHONES, INC Balance Sheets December 31 2017 2018 Assets Current assets Cash Accounts receivable Inventory Prepaid rent 254,600 $ 227,800 70,000 145,000 7,200 92,000 105,000 14,400 Long-term assets Investments Land Equipment Accumulated depreciation 115,000 220,000 290,000 (81,000) 0 260,000 220,000 (44,000) $1,010,000 $ 886,000 Total assets Liabilities and Stockholders' Equity Current liabilities 5,000 $ 91,000 12,000 15,000 Accounts payable Interest payable Income tax payable 7,000 16,000 305,000 400,000 Long-term liabilities Notes payable 235,000 Stockholders' equity: Common stock Retained earnings 400,000 133,000 207,000 Total liabilities and stockholders' equity $1,010,000 $ 886,000 Additional Information for 2018 1. Purchase investment in bonds for $115,000 2. Sell land costing $40,000 for only $31,000, resulting in a $9,000 loss on sale of land 3. Purchase $70,000 in equipment by borrowing $70,000 with a note payable due in three years. No cash is exchanged in the transaction 4. Declare and pay a cash dividend of $30,000 Required Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List cash outflows and any decrease in cash as negative amounts.) VIDEO PHONES, INC Statement of Cash Flows For the Year Ended December 31, 2018 Cash Flows from Operating Activities: S 104,000 Net income Adjustments to reconcile net income to net cash flows from operating activities Depreciation expense Loss (on sale of land) Decrease in inventory Increase in prepaid rent Decrease in accounts payable Decrease in interest payable Increase in income tax payable 37,000 9,000 40,000 (7,200) (16,000) (5,000) 1,000 S 162,800 Net cash flows from operating activities Cash Flows from Investing Activities Sale of land 31,000 (115,000) Purchase investment in bonds Net cash flows from investing activities (84,000) Cash Flows from Financing Activities Payment of cash dividends S (30,000) Net cash flows from financing activities (30,000) t increase in cash Cash at the beginning of the period Cash at the end of the period Note: Noncash Activities 227,800 S 227,800