The comparative balance sheet of Navaria Inc. for December 31, 20Y3 and 20Y2, is as follows:

1		Dec. 31, 20Y3	Dec. 31, 20Y2
2	Assets
3	Cash	$155,000.00	$150,000.00
4	Accounts receivable (net)	450,000.00	400,000.00
5	Inventories	770,000.00	750,000.00
6	Investments	0.00	100,000.00
7	Land	500,000.00	0.00
8	Equipment	1,400,000.00	1,200,000.00
9	Accumulated depreciation-equipment	(600,000.00)	(500,000.00)
10	Total assets	$2,675,000.00	$2,100,000.00
11	Liabilities and Stockholders Equity
12	Accounts payable	$340,000.00	$300,000.00
13	Accrued expenses payable	45,000.00	50,000.00
14	Dividends payable	30,000.00	25,000.00
15	Common stock, $4 par	700,000.00	600,000.00
16	Paid-in capital: Excess of issue price over parcommon stock	200,000.00	175,000.00
17	Retained earnings	1,360,000.00	950,000.00
18	Total liabilities and stockholders equity	$2,675,000.00	$2,100,000.00

The income statement for the year ended December 31, 20Y3, is as follows:

1	Sales		$3,000,000.00
2	Cost of merchandise sold		1,400,000.00
3	Gross profit		$1,600,000.00
4	Operating expenses:
5	Depreciation expense	$100,000.00
6	Other operating expenses	950,000.00
7	Total operating expenses		1,050,000.00
8	Operating income		$550,000.00
9	Other income:
10	Gain on sale of investments		75,000.00
11	Income before income tax		$625,000.00
12	Income tax expense		125,000.00
13	Net income		$500,000.00

Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows:

A.	The investments were sold for $175,000 cash.
B.	Equipment and land were acquired for cash.
C.	There were no disposals of equipment during the year.
D.	The common stock was issued for cash.
E.	There was a $90,000 debit to Retained Earnings for cash dividends declared.

I have to prepare a statement of cash flows however my numbers for net operating and net financing are incorrect please help