what is wrong with my Statement of Cash Flows?

Moe's Company Comnarative Ralanes Shant A anaunte D. Lyuipmem cosung $13,0,u was purcnased during the year by issuing common stock shares at par and paying $13,000 in cash. 2. The company issued 1,000 shares common stock at par in exchange for land, and paid an additional $15,000 in cash. 3. In order to supplement its cash, Moe issued 2,000 shares of common stock at par value. 4. Cash dividends of $105,000 were declared and paid at the end of the year. LIABILITIES AND STOCKHOLDER'S EQUITY MOE'S COMPANY INCOME STATEMENT FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 SHARPE COMPANY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 CASH FLOWS FROM OPERATING ACTIVITES Net Income Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense Gain on sale of investments 10,00025,000 Loss on sale of equipment (increase) decrease in accounts receivable (Increase) decrease in prepaid expenses (Increase) decrease in inventory Increase (decrease) in accounts payable Increase (decrease) in interest payable Increase (decrease) in income taxes payable CASH PROVIDED BY OPERATING ACTIVITIES 124,250(24,750)(1,900)3,000 CASH FLOWS FROM INVESTING ACTIVITES Purchase of equipment Purchase of land (73,000)(10,000) Sale of investments Sale of equipment Net cash provided by (used in) investing activities CASH FLOWS FROM FINANCING ACTIVITES Payments of bonds payable Cash dividends paid Issuance of common stock Not cash used in finaneing activities (15,000) (78,000) NET INCREASE (DECREASE) IN CASH CASH AT BEGINNNAG OF YEAR CASH AT END OF YEAR SUPPLEMENTAL DISCLOSURE 0