Why is my end-of-year cash balance not balancing? (See screenshots). My result is $79,860, but the result should be $91,450.

a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; interest expenses were $8,550,000; the state-plus-federal corporate tax rate was 40% and Cumberland paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also calculate total dividends and the addition to retained earnings The input information required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shown below Key Input Data for Cumberland Industries 2016 Thousands of dollars) Sales Revenue Expenses (excluding depreciation) as a percent of sales Net fixed assest Depr. as a % of net fixed assets Tax rate Interest expense Dividend Payout Ratio 455,000 85.0% $67,000 10.0% 40.0% $8,550 25% Cuberland Industries: Income Statemen (Thousands of dollars)2016 Sales $455,000 $386,750 $68,250 $6,700 $61,550 $8,550 $53,000 $21,200 $31,800 Operating costs excluding depreciation Depreciation (Cumberland has no amortization charges) Interest expense Taxes (40%) EBITDA EBIT EBT Net income $7,950 $23,850 Common dividends Addition to retained eamings