Could you please help me correct this red case (wrong answer in red)? (The list of answers is on the last pic) I cant find the right one. Thank you

Exercise 5-14 Your answer is partially correct. Try again. The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2017 are as follows. CONSTANTINE CAVAMANLIS INC. BALANCE SHEETS Dec. 31, 2017Jan. 1, 2017 Inc./Dec. Assets Cash Accounts receivable Equipment Less: Accumulated Depreciation-Equipment 45,000 91,000 39,000 17,000 $158,000 $13,000 $32,000 Inc. 88,000 3,000 Inc. 22,000 17,000 Inc. 11,000 6,000 Inc. Total Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings $112,000 s 15,000 5,000 $20,000 100,000 38,000 $158,000 80,000 20,000 Inc. 17,000 21,000 Inc. $112,000 Total Net income of $44,000 was reported, and dividends of $23,000 were paid in 2017. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2017. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g (15,000).)