The comparative statements of financial position of Mikos Inc. as at December 31, 2014 and 2015, and its statement of earnings for the year ended December 31, 2015, are presented below:

i have attached my answer. please help me find my mistake asap. its due tomorrow at 12 pm. thank you its my second time asking this question

MIKOS INC.
Comparative Statements of Financial Position
December 31
	2015		2014
Assets
Cash	$	12,700		$	20,700
Short-term investments		107,900			68,100
Trade receivables		86,500			40,800
Inventories, at cost		61,400			43,700
Prepayments		7,700			13,400
Land		59,800			88,500
Property, plant, and equipment, net		294,800			197,500
Intangible assets		27,700			35,400
	$	658,500		$	508,100
Liabilities and Shareholders? Equity
Trade payables	$	20,700		$	47,400
Income tax payable		13,400			4,700
Accrued liabilities		13,700			-0-
Long-term notes payable		147,000			224,000
Contributed capital		274,000			78,500
Retained earnings		189,700			153,500
	$	658,500		$	508,100

MIKOS INC.
Statement of Earnings
For the Year Ended December 31, 2015
Sales			$	961,000
Cost of sales	$	467,000
Amortization expense?intangible assets		7,700
Depreciation expense?property, plant, and equipment		36,700
Operating expenses		258,000
Interest expense		15,700		785,100
Earnings before income taxes				175,900
Income tax expense				52,770
Net earnings			$	123,130

Additional information is as follows:
a.	Land was sold for cash at its carrying amount.
b.	The short-term investments will mature in February 2016.
c.	Cash dividends were declared and paid in 2015.
d.	New equipment with a cost of $169,700 was purchased for cash, and old equipment was sold at its carrying amount.
e.	Long-term notes of $28,500 were paid in cash, and notes of $48,500 were converted to shares.

Required:
1.	Prepare a statement of cash flows for Mikos Inc. for the year ended December 31, 2015 by using the indirect method.(Negative amounts should be indicated with a minus sign.)