Can someone fix the error I made?

The following changes took place last year in Pavolik Company's balance sheet accounts: Asset and Contra-Asset Accounts Cash Liabilities and Stockholders' Equity Accounts Accounts payable Accounts receivable Accrued liabilities $ 5 D $ 110 I $70 D $9 I Inventory $ 35 I $4 D $8 I $150 I $80 D $54 I Income taxes payable Bonds payable Common stock Retained earnings Prepaid expenses Long-term investments $ 6 D Property, plant, and equipment Accumulated depreciation $185 I $60 I D = Decrease; I = Increase. Long-term investments that cost the company $6 were sold during the year for $16 and land that cost $15 was sold for $9. In addition, the company declared and paid $30 in cash dividends during the year. Besides the sale of land, no other sales or retirements of plant and equipment took place during the year. Pavolik did not retire any bonds during the year or issue any new common stock. The company's income statement for the year follows: Sales $ 700 Cost of goods sold. 400 Gross margin 300 Selling and administrative expenses 184 116 Net operating income Nonoperating items: Loss on sale of land $ (6) Gain on sale of nvestments 10 4 Income before taxes 120 Income taxes 36 Net income $84 The company's beginning cash balance was $90 and its ending balance was $85. Required: 1. Use the indirect method to determine the net cash provided by operating activities for the year. Pavolik Company Statement of Cash Flows (partial) $ Net income Adjustments to convert net income to a cash basis: Depreciation Loss on sale of land Gain on sale of long-term investments Increase in accounts receivable Decrease in inventory Increase in prepaid expenses Increase in accounts payable Decrease in accrued liabilities Increase in income taxes payable Increase in income taxes payable Net cash provided by operating activities X 60 6 (10) (110) 70 (9) 35 (4) 8 $ $ 84 46 130