What is the correct value for operating expenses? i got 317200 only by calculating bakcwards from every other value. Also are the rest of my values correct? i'm not sure if investing and financing are correct

Here is a statement of financial position for Big Bang Balloons Pty Ltd for 2015 and comparative figures for 2014 Additional information for the current year 1 Sales revenue 1.439,000 Cost of sales expense 1 600 Interest expense 14.000 Taxcrcense 000 BIG BANG BALLOONS PTY LTD Statement of Financial Position Assets 2015 $ 348 400 $ Accounts receivable 302.000 Inventories 216.000 Land 90.000 Equipment 312.000 Accumulated depreciation (79,200) Total 989 200 $ abilities and equity Accounts payable 40,800 $ Notes payable long term 180.000 Share capital 256 800 Retained earnings S11600 989 200 $ 2014 26.400 91,200 226 800 120.000 240.000 (50.400) 654 000 Total expenses Profit 2 Cash dividends declared & paid. 3. Notes redeemed at tace value 4. Ordinary shares issued for cash 5. Land was sold at cost. 1,047,600 191.400 40.000 0 000 0.000 56.400 240.000 1 96 800 160 800 654,000 Total Required: Complete the statement of cash flows for 2015 below. Big Bang Balloons Pty Ltd Statement of Cash Flows for the year ended 30 June 2015 Cash flows from operating activities: USE CELL REFERENCES FOR S VALUE ENTRIES Cash receipts from customers $ 1.428,200 Cash payments: To suppliers S 638.400 For income taxes 54 000 For interest 14,000 For other / operating expenses 317 200 1,023,800 Net cash provided by operating activities 404.600 30.000 72.000 42.000) Cash flows from westing activities: Sale of land Purchase of equipment Net cash provided by lwesting activities Cash flows from financing activities: Payment of dividences Repayment of notes payable Proceeds from we of shares Net cash used by financing activities 40.000 60.000 40.600) Cash at begining of period Cachat end of period Net Increase in cash