So I am confused at which one of these would be right? I understand the math portion and how to solve but whose is right am I missing the portrayal?

Pete claims that Sullivan's statement of cash flows is an excellent portrayal of a superb first year with cash increasing $95,000. Maria replies that it was not a superb first year. Rather, she says, the year was an operating failure, that the statement is presented incorrectly, and that $95,000 is not the actual increase in cash. The cash balance at the beginning of the year was $140,000.