I am not sure what I am missing for this question....

Sharp Screen Films, Inc., is developing its annual financial statements at December 31, current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows: Current Year Prior Year Balance sheet at December 31 Cash Accounts receivable Merchandise inventory Property and equipment Less: Accumulated depreciation $ 73,250 15,250 23,450 209, 250 (57,450) $263,750 $ 16,500 2,000 56,300 103,950 85,000 $263,750 $ 63,500 21,350 18,000 160, 350 (45,750) $217,450 $ 19,000 2,700 71,000 65,900 58,850 $ 217,450 Accounts payable Wages payable Note payable, long-term Common stock and additional paid-in capital Retained earnings Income statement for current year Sales Cost of goods sold Depreciation expense Other expenses Net income $ 205,000 123,500 11,700 43,000 $ 26,800 Additional Data: a. Bought equipment for cash, $48,900. b. Paid $14,700 on the long-term note payable. c. Issued new shares of stock for $38,050 cash. d. Dividends of $650 were declared and paid. e. Other expenses all relate to wages. f. Accounts payable includes only inventory purchases made on credit. $ 26,800 Answer is not complete. SHARP SCREEN FILMS, INC. Statement of Cash Flows For the Year Ended December 31, Current Year Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable Increase in merchandise inventory Decrease in accounts payable Decrease in wages payable $ 11,700 6,100 (5,450) (2,500) (700) 9,150 35,950 Net cash provided by operating activities Cash flows from investing activities: Cash payments to purchase property and equipment (48,900) (48,900) Cash flows from financing activities: Cash payments on long-term note Cash payments for dividends Cash receipts from issuing stock (14,700) (650) 38,050 Net cash provided by financing activities Net increase in cash during the year Cash balance, January 1, current year Cash balance, December 31, current year >>> 22,700 9,750 63,500 $ 73,250