The comparative balance sheet of Whitman Co. at December 31, 2016 and 2015, is as follows:

1		Dec. 31, 2016	Dec. 31, 2015
2	Assets
3	Cash	$917,690.00	$964,930.00
4	Accounts receivable (net)	828,620.00	762,860.00
5	Inventories	1,267,970.00	1,162,780.00
6	Prepaid expenses	29,050.00	36,010.00
7	Land	315,250.00	480,690.00
8	Buildings	1,462,990.00	901,470.00
9	Accumulated depreciation-buildings	(409,170.00)	(382,690.00)
10	Equipment	511,480.00	453,680.00
11	Accumulated depreciation-equipment	(142,100.00)	(159,400.00)
12	Total assets	$4,781,780.00	$4,220,330.00
13	Liabilities and Stockholders Equity
14	Accounts payable (merchandise creditors)	$923,380.00	$958,540.00
15	Bonds payable	269,000.00	0.00
16	Common stock, $25 par	323,000.00	118,000.00
17	Paid-in capital: Excess of issue price over parcommon stock	771,200.00	558,000.00
18	Retained earnings	2,495,200.00	2,585,790.00
19	Total liabilities and stockholders equity	$4,781,780.00	$4,220,330.00

The noncurrent asset, noncurrent liability, and stockholders equity accounts for 2016 are as follows:

ACCOUNT Land

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance			480,690
Apr.	20	Realized $153,400 cash from sale		165,440	315,250

ACCOUNT Buildings

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance			901,470
Apr.	20	Acquired for cash	561,520		1,462,990

ACCOUNT Accumulated DepreciationBuildings

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance				382,690
Dec.	31	Depreciation for year		26,480		409,170

ACCOUNT Equipment

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance			453,680
	26	Discarded, no salvage		46,270	407,410
Aug.	11	Purchased for cash	104,070		511,480

ACCOUNT Accumulated Depreciation Equipment

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance				159,400
	26	Equipment discarded	46,270			113,130
Dec.	31	Depreciation for year		28,970		142,100

ACCOUNT Bonds Payable

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
May	1	Issued 20-year bonds		269,000		269,000

ACCOUNT Common Stock $25 par

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance				118,000
Dec.	7	Issued 8,200 shares of common stock for $51 per share		205,000		323,000

ACCOUNT Paid-In Capital in Excess of ParCommon Stock

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance				558,000
Dec.	7	Issued 8,200 shares of common stock for $51 per share		213,200		771,200

ACCOUNT Retained Earnings

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
2016
Jan.	1	Balance				2,585,790
Dec.	31	Net loss	58,980			2,526,810
	31	Cash dividends	31,610			2,495,200

Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Be sure to complete the heading of the statement. In the operating activities section, use the minus sign to indicate cash outflows, decreases in cash and a net cash outflow, if required. In the investing and financing activities section, use a minus sign only to indicate a NET cash outflow for the section.

Link to imgur is what i got wrong https://imgur.com/4eWIHu0