trying to figure out the one i made mistakes. anyone can help?

Some recent financial statements for Earl Grey Golf Corp. follow. Assets 2018 Current assets Cash Accounts receivable Inventory Total EARL GREY GOLF CORP. 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2017 2018 2017 Current liabilities $ 24,046 $ 24, 255 Accounts payable $ 23, 184 12,448 15, 235 Notes payable 12,000 25,392 27, 155 11,571 $ 61,886 $ 66, 645 Total $ 46,755 Long-term debt $ 80,000 Owners' equity $324,695 $365, 734 Common stock and paid-in surplus $ 40,000 Retained earnings 219,826 Total $ 259,826 $386,581 $432,379 Total liabilities and owners' equity $386,581 Other $ 27,420 10,800 15,553 $ 53, 773 $ 95,000 Fixed assets Net plant and equipment $ 40,000 243, 606 $283, 606 $432, 379 Total assets EARL GREY GOLF CORP. 2018 Statement of Comprehensive Income Sales $366,996 Cost of goods sold 253, 122 Depreciation 32,220 Earnings before interest and taxes $ 81,654 Interest paid 14,300 Taxable income $ 67,354 Taxes (35%) 23,574 Net income $ 43, 780 Dividends $ 20,000 Additions to retained earnings 23,780 Prepare the 2018 statement of cash flows for Earl Grey Golf Corp. (Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 24,046 EARL GREY GOLF CORP. Statement of Cash Flows for 2018 Cash, beginning of the year $ Operating activities Net income $ Add: Depreciation Add: Increase in accounts payable Add: Increase in other current liabilities Less: Increase in accounts receivable Less: Increase in inventory Net cash from operating activities Investment activities Fixed asset acquisition $ Net cash from investment activities $ Financing activities 43,780 32,220 4,236 3,982 (2,787) (1,763) 79,668 $ 73,259 (73,259) Decrease in notes payable Dividends paid Increase in long-term debt Net cash from financing activities Net increase in cash Cash, end of year (1,200) (20,000) 15,000 (6,200) 209 $ $ 24,255