Please help me find the error I get for the outflow for inventory in the statement of cash flows

The following transactions pertain to 2015, the first-year operations of Bailey Company. All inventory was started and completed during 2015. Assume that all transactions are cash transactions. 1. Acquired $4,500 cash by issuing common stock 2. Paid $670 for materials used to produce inventory 3. Paid $1,860 to production workers. 4. Paid $894 rental fee for production equipment. 5. Paid $140 to administrative employees. 6. Paid $117 rental fee for administrative office equipment 7. Produced 320 units of inventory of which 180 units were sold at a price of $13 each. Required a-1. Prepare an income statement. (Do not round intermediate calculations.) Answer is complete and correct. BAILEY COMPANY Income Statement for 2015 S 2,340 Sales revenue Cost of goods sold Gross margin Administrative expense $ 4140 257 Net income 157