Hi. I am having an issue with the 2nd part of a 2 part problem. I have already completed the 1st part of the problem which involved creating a cash flow statement. The 2nd part is reconciling profit to cash used by operating activities. Basically 2 numbers that should agree do not. I cannot figure out if I have gone wrong with the 1st or 2nd part. I've attached everything necessary to answer the question (which is at the bottom). Any help would be appreciated.

Required:

Note: My net cash from operating activities is $71,710.

Pharmacy Adelaide Ltd Comparative Statements of Financial Position as at 30 June 2019 ASSETS 2019 Cash at Bank Accounts Receivable Consultation Service Receivable Inventory Prepaid Insurance Land Property, Plant and Equipment Accumulate Depreciation PP&E $ 33,400 37,000 1,000 102,650 9,500 107,000 205,000 (40,000) 61,060 2,000 121,900 6,500 84,500 310,000 (46,500) LIABILITIES AND EQUITY Accounts Payable Interest Payable Income Tax Payable Other Expenses Payable Debentures Payable Share Capital Retained Earnings $ 48,280 62,700 12,500 2,000 15,000 275,000 135,600 61,660 S455,550 564460 18,800 1,000 13,500 246,870 78,100 49,000