why the total for the Net increase is not matching cash at beginning of year minus at end of year?

Statement of cash flows. 2018 2019 Analytical Total 101950 Item Net Income Adjustments to reconcile net income to net cash provided by (used in) operating activities Change in account receivable Change in Inventories change in Account payable change in Accrued expenses (salary) Depreciation and amortization expense Total changes in assets and liabilities Net cash provided by operating activities 26350 19500 6850 19050 27300 (8250) 22640 10250 12210 5380 4780 600 25150 Cash flows from investing activities Change in Property, plant, and equipment 152600 205100 (52500) Net cash used by investing activities Cash flows from financing activities Change in Long-term debt 77250 67300 9950 Capital stock (additional paid in capital) 60680 86120 (25440) Payment of cash dividend (retained earnings at 2018 + net income for 2019) -retained earnings at 2019 Net cash used by financing activities Net increase (decrease) in cash and equivalents (+) Cash at beginning of year (-) Cash at End of year (69850) 36560 138510 (52500) (85340) 670 63950 69800 Total