accounting Please help because I have made a mistake and it does not balance correctly in the cash flow stements

I having a problem figuring out where my mistake is with this problem could you help me with it

The Travis Company uses the spreadsheet method for completing the statement of cash flows. The balance sheet accounts and related information related to those accounts are presented below for Travis Company:

Assets                                         December 31, 2017                         December 31, 2016

Cash                                            $140,000                                             $100,000

Accounts Receivable, net              200,000                                                240,000

Inventory                                        160,000                                                140,000

Long-Term Investments                  60,000                                                   150,000

Plant Assets                                    500,000                                               450,000

Accumulated Depreciation              (300,000)                                             (290,000)

Patents                                                 8,000                                                 10,000

    Total Assets                                 $768,000                                              $800,000

Equities

Accounts Payable                            $100,000                                                $80,000

Bonds Payable, Due 2017                 180,000                                                240,000

Common stock, $10 par                     200,000                                               160,000

Additional Paid-in Capital                  160,000                                                140,000

Retained Earnings                             128,000                                                 180,000

   Total Equities                                 $768,000                                                 $800,000

Additional information related to 2017 activities:

1. Net loss for 2017 was $40.000

2. Cash Dividends of $12,000 were declared and paid in 2017.

3. 4,000 shares of common stock were issued to bondholders converting bonds payable into common stock

4. A long-term investment was sold for $100,000 cash

5. Equipment costing $100,000 and having accumulated depreciation of $30,000 was sold for $50,000 cash

I need to understand the full cash flow statement done with the indirect method to find my mistakes