Sharp Screen Films, Incorporated, 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:

$\backslash$table$[[$Balance sheet at December $31,$Current Year Prior Year,$],[$Cash$,$$$66,950,$$$66,200],[$Accounts receivable,$19,750,25,950],[$Merchandise inventory,$25,950,20,800],[$Property and equipment,$214,150,152,800],[$Less: Accumulated depreciation,$(63,400),(47,950)],[$Accounts payable,$$263,400,$$$217,800],[$Wages payable,$$13,500,$$$23,800],[$Note payable, long$-$term,$5,400,6,000],[$Common stock and additional paid$-$in capital,$64,000,76,200],[$Retained earnings,$104,200,67,800],[,76,300,44,000],[$Income statement for current year,$$263,400,$$$217,800],[$Sales$,,],[$Cost of goods sold,$$213,000,],[$Depreciation expense,$110,000,],[$Other expenses,$15,450,],[$Net income,$44,800,]]$

Additional Data:

a$.$ Bought equipment for cash, $$61,350.$

b$.$ Paid $$12,200$ on the long$-$term note payable.

c$.$ Issued new shares of stock for $$36,400$ cash.

d$.$ Dividends of $$10,450$ were declared and paid.

e$.$ Other expenses all relate to wages.

f$.$ Accounts payable includes only inventory purchases made on credit.

$\backslash$table$[[$Statement of Cash Flows$],[$For the Year Ended December $31,$ Current Year$],[$Cash flows from operating activities:$],[$Net income,$,,$$$,42,750$vv$],[\backslash$table$[[$Adjustments to reconcile net income to net cash provided$],[$by operating activities:$]]],[$Depreciation expense,$-$ $$,15,450,,],[$Decrease in accounts receivable,$\backslash$theta $,6,200$vv$,,],[$Increase in merchandise inventory,$\backslash$theta $,(5,150),,],[$Decrease in accounts payable,$,(10,300)$vv$,,],[$Decrease in wages payable,O$/,(600)$vv$,,],[,,,5,600],[$Net cash provided by operating activities,$*,,,48,350],[$Cash flows from investing activities:$],[$Cash payments to purchase property an$,\backslash$theta $,(61,350)$vv$,,],[,,,(61,350)],[$Cash flows from financing activities:$],[$Cash payments on long$-$term note,O$/,(12,200)$vv$,,],[$Cash payments for dividends,$\backslash$theta $,(10,450)$vv$,,],[$Cash receipts from issuing stock,$\backslash$theta $,36,400$vv$,,],[$Net cash provided by financing activities,$*,,,13,750],[$Net increase in cash during the year,$\backslash$theta $,,,750],[$Cash balance, January $1,$ current year,O$/,,,66,200$vv$],[$Cash balance, December $31,$ current year,$\backslash$theta $,,$$$,66,950]]$

What am I missing?