Not sure where my math is wrong, hlp plz

The following changes took place last year in Pavolik Company's balance sheet accounts: D= Decrease ; I lncrease Long-term investments that cost the company $28 were sold during the year for $60 and land that cost $59 was sold for $31. In addition, the company declared and paid $25 in cash dividends during the year. Besides the sale of iand, no other sales or retirements of plant and equipment took place during the year. Pavolik did not retire any bonds during the year or issue any new common stock. The company's income statement for the year follows: The company's income statement for the year follows: The company's beginning cash balance was $142 and its ending balance was $115. Required: 1. Use the indirect method to determine the net cash provided by operating activities for the year. 2. Prepare a statement of cash flows for the year. \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Pavolik Company } \\ \hline \multicolumn{3}{|c|}{ Statement of Cash Flows (partial) } \\ \hline Net income & & & \\ \hline Adjustments to convert net income to a cash basis: & & & \\ \hline Decrease in inventory & & & 128 \\ \hline Depreciation & & & \\ \hline Gain on sale of long-term investments & & 28 & \\ \hline Increase in accounts receivable & & (32) & \\ \hline Decrease in inventory & & (31) & \\ \hline Increase in accounts receivable & & \\ \hline Increase in accounts payable & & \\ \hline Decrease in accrued liabilities & & (26) & \\ \hline Increase in income taxes payable & & \\ \hline & & (31) & \\ \hline Net cash used in operating activities & & \\ \hline \end{tabular}