i know this wrong somewhere but not sure where

Check my work Hardware Suppliers reports net income of $163,000. Included in net income is a gain on the sale of land of $19,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $33,000, an increase in inventory of $19,000, and a decrease in accounts payable of $53,000 Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) HARDWARE SUPPLIERS Statement of Cash Flows partial Cash flows from operating activities Net Income $ 163.000 Adjustments to reconcile net income to ne cash flows from operating activities: Gain on sale of land 19.000 Increase in accounts receivable 33.000 Increase in inventory 19 000 Decrease in accounts payable 53 000 aces Nel cash flows from operating activities 5 287,000