Here is the assignment I have as well as what I came up with. Please let me know if there is anything incorrect! Thanks!

Compute the following:
1. Net cash flow provided (used) by operating activities
2. Net cash flow provided (used) by investing activities
3. Net cash flow provided (used) by financing activities
4. Net increase (decrease) in cash during the year
5. Cash balance at the end of the year

Cash receipts from:
Customers $270,000
Investments by Owners 54,000
Sale of building 90,000
Proceeds from bank loan 60,000

Cash Payments For:
Wages $82,000
Utilities 3,000
Advertising 4,000
Rent 36,000
Taxes 67,000
Dividends 20,000
Repayment of loan principle 40,000
Purchase land 106,000
Cash balance @ beginning of year: $386,000

Here is what I got:
Operating Activities:
I added Cash Receipt from Customers (270,000) and subtracted the following from it: wages, utilities, advertising, rent, and taxes to give me +78,000

Investing Activities:
I added 90,000 for the sale of building and subtracted 106,000 for purchasing land to give me -16,000

Financing Activities:
I addeded 54,000 and 60,000 for investments by owners and proceeds from the bank loan, and subtracted 20,000 for dividends and 40,000 for the repayment of the loan principle to give me +54,000

I got a net increase throughout the year then by $116,000
The total cash balance at the end of the year I got $502,000

Any corrections that need to be made would be great!! Thank you so much!!