Отчет о движении денежных средств (косвенный метод)

[Soletrader]

Здравствуйте уважаемые бухгалтера, финансисты.
Есть такая проблемка, надо составить ОДДС косвенным методом. Прямым методом я создаю, но при создании косвенным результаты операционной деятельности отличаются. Покажу примером.
Есть баланс за 1 месяц.
A
Raw materials $40*000,00
Ready-made production $10*000,00
A/R $12*000,00
Car $10*000,00
Equipment $30*000,00
Cash $80*000,00
Total: $182*000,00
L
Unearned revenue $60*000,00
E
Capital $120*000,00
Profit $2*000,00
Total: $182 000,00
И есть дополнительная инфа по второму месяцу.
The company received 50% receivables. The expenses for the current month: salaries 8000$, wages 10000$, rent of the production area 1500$, trade area 800$, utilities for the trade area 200$, production area 500$. Used in the production all the raw materials, was prepared a ready made production, and sold 80% of it with 50% mark-up. Customers paid 20% in cash. Depreciation expenses for car 300$(car is used for admin needs) per month, for equipment 400$. Company recognized 30% of unearned revenue for current month. Tax from sales is 6%. Owner withdrewn 3000$ for his needs. All the expenses and taxes are paid out at the end of the month.

Необходимо построить ОДДС косвенный метод.

[Soletrader]

Итак, я составляю отчет о прибылях и убытках
Income Statement

Sales revenue $74*880,00
COGS $49*920,00
Gross profit $24*960,00
Other revenue $18*000,00
GAS expenses
Salaries $8*000,00
Rent $800,00
Utility $200,00
Tax $4*492,80
Depreciation car $300,00
Net income $29*167,20

Drawings by owner $3*000,00

Retained earnings $26*167,20

потом ОДДС прямым методом
Cash flow statement (Direct method)

Operating Cash Flow
Cash from sales $14*976,00
Cash received as previous month A/R $6*000,00
Cash to salaries $18*000,00
Cash to rent $2*300,00
Cash to utilities $700,00
Cash to taxes $4*492,80
Cash used for Operating Activities $-4*516,80

Investing Cash Flow
No activities $-
Cash from Investing Activities $-

Financing Cash Flow
Cash paid to owner as dividend $3*000,00
Cash used for Financing Activities $-3*000,00

Net Cash Flow $-7*516,80
Beginning Cash $80*000,00
Ending Cash $72*483,20

Потом составляю Баланс за 2 месяц
A
Raw materials $-
Ready-made production $12*480,00
A/R $65*904,00
Car $10*000,00
Accumulated depreciation $300,00
Equipment $30*000,00
Accumulated depreciation $400,00
Cash $72*483,20
Total assets $190*167,20
L
Unearned revenue $42*000,00
E
Capital $122*000,00
Profit $29*167,20
Withdrawals $3*000,00
Total liabilities+equity $190*167,20

И на основе данных прибылей и убытков и баланса пытаюсь составить ОДДС косвенным методом
Cash flow statement (Indirect method)

Operating Cash flow
Net Income $29*167,20
Depreciation $700,00

Decrease in current assets
Decrease in receivables $6*000,00
Decrease in RMP 0
Decrease in raw materials 0


Decrease in current liabilities
Decrease in unearned service revenue $18*000,00

Increase in current assets
Increase in receivables $53*904,00
Increase in RMP $2*480,00
Increase in raw materials 0
Cash used for Operating Activities $-2*516,80
Как видите меня интересует именно операционная часть так как разница в операционной части в прямом и косвенном методе различается в сумму ровно 2000
Буду признателен за помощь!