Can someone help me what I am doing wrong I do not seem to get the right answer for the net operating cash flow? please explain also how you got to the answer.

SMOLIRA GOLF CORP 2014 and 2015 Balance Sheets Liabilities and Owners' Equity Assets 2014 2015 2014 2015 Current assets Current liabilities 24,684 28,600 23,996 25,600 Cash Accounts payable Notes payable Accounts receivable 13,948 16,700 16,000 12,300 27,462 28,600 Inventory Other 13.071 19.100 53,755 60,000 65,406 70,900 Total Total 84,000 89,000 Long-term debt Owners' equity Common stock and paid-in surplus 60,000 60,000 223,000 Accumulated retained earnings 207,346 Fixed assets $267,346 Net plant and equipment $339,695 $361,100 $283,000 Tota $405,101 $432,000 Total assets $405,101 $432,000 Total liabilities and owners' equity SMOLIRA GOLF CORP 2015 Income Statement $376,068 Sales Cost of goods sold 260,000 Depreciation 49,450 66,618 Earnings before interest and taxes Interest paid 15,800 Taxable income 50,818 Taxes (20%) 10,164 40,654 Net income $25,000 Dividends 15,654 Retained earnings