What am I missing doing wrong? I need to correct in cash flow statement.

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A B C D E F Net income (7 101,00) adjustments D&A 17 582,00 Loss on sale 1 924,00 gain on trade in (3 944,00) Networking capital changes Recievable increase(-)/decrease(+) (1 990,00) changes in inventories (2 944,00) Trade payables increase (+) / (2 000,00) cash flow from operating activities 1 527,00 change in machinery and vehicles (9 930,00) Sale of equipment 29 455,00 cash flow from investment 19 525,00 Bankloan 22 577,00 title loan (1 589,00) mortgage farm (3 500,00) mortgage R&E (6 750,00) Cash flow from financing activities 10 738,00 Change is cash should be changes in cash 31 790,00 1 862,00 Money at the start (59 394,00) Money at the end (57 532,00) 

With income statement and balance sheet:
 

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Page 4 93173008 EXHIBIT 1: ALRICH FARMS?STATEMENT OF EARNINGS YEAR ENDED DECEMBER 31, 2015 (IN CANADIAN DOLLARS) REVENUE Crop revenue $ 198,465 Livestock revenue 26,278 $ 224,743 Variable crop costs 125,665 Variable livestock costs 7 971 133,636 Contribution 91,107 FIXED COSTS Fuel?machinery & vehicle 5,488 Maintenance?machinery & vehicle 15,911 Insurance?machinery & vehicle 3.208 Equipment repairs 3,330 Loss on sale of equipment 1,924 Gain on trade-in of machinery (3,944) Depreciation?fixed assets 17,582 Salaries 35,000 Interest 8,687 General 8: administration 11,022 Total ?xed costs 98,208 Net income before taxes (7,101) Income taxes ? Net income after taxes § £7,101; Note: Fixed assets were depreciated using the straight-line method; in ?scal 2014, Alrich Farms's net income was $3,042 on gross revenues of $224,560. Source: Company ?ies. 

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Page 5 EXHIBIT 2: ALRICH FARMS?STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31 (IN CANADIAN DOLLARS) ASSETS Current assets: Cash Accounts receivable Inventory Total current assets Fixed assets: Land Land improvements, drainage Less: Accumulated depreciation Machinery 8 vehicle Less: Accumulated depreciation Equipment Less: Accumulated depreciation Total fixed assets Total assets LIABILITIES 8; SHAREHOLDERS' EQUITY Current liabilities: Accounts payable Current portion?Farm Credit Canada Current portion?R&E Total current liabilities Long-term liabilities: Bank loan payable Tile loan?Township Mortgage payable?Farm Credit Canada Mortgage payable?R8E Promissory note?T&E Total long-term liabilities Total liabilities Shareholders' equity Common stock Retained earnings Total shareholders equity Total liabilities and shareholders' equity 2015 $ 100,317 {36,1801 208,448 {43,8651 97,258 122,673! 3 (57,532} 6,477 14,529 (36,526) $ 478,000 54,137 164,583 74 585 781,305 $ 744 779 $ 2,454 3,500 6 750 ?l? 12,704 27,352 95,957 42,000 50,000 215,309 228,013 100 516 666 516,766 M 2014 $ 100,317 (32160! 198,518 154,708! 126,713 130,216! 93175008 $ (59,394) 4,487 1 1,535 (43,322) $ 478,000 68,157 143,810 96,497 786,464 $743,142 $ 4,454 3,500 6,750 14,704 4,775 1,589 99,457 48,750 50,000 204,571 219,275 100 523,757 m $311.42 Notes: The Alrich farm had a $65,000 overdraft limit at the bank; T&E was an arm's-length financial institution of the local municipal township; R&E was a loan from the previous generation of the Alrich family, Source: Company ?les.