Answer is not complete. Help I have gotten it wrong twice jow

IKIBAN, INCORPORATED Statement of Cash Flows $($Indirect Method$)$ For Year Ended June $30,2026$ Cash flows from operating activities Net income $ $63,000$ Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense $21,600$ Gain on sale of plant assets $(800)$ Changes in current operating assets and liabilities Increase in accounts receivable $0$ Decrease in inventory $0$ Decrease in prepaid expenses $2,000($X$)$ Decrease in accounts payable $(20,000)$ Decrease in wages payable $3,000$ xx Decrease in income taxes payable $-$ Net cash provided by operating activities $$ $ $16,000$ Cash flows from investing activities Cash received from sale of equipment $0$ Cash paid for land $0(48,000)$ Net cash used in investing activities $-(43,200)$ Cash flows from financing activities Cash paid for dividends diamond Cash paid to retire notes $-(69,700)$ Net cash used in financing activities $(111,700)$ Net increase $($decrease$)$ in cash $ $(138,900)$ Cash balance at prior year$-$end $38,700$ Cash balance at current year$-$end $ $(100,200)$