Cash flows problem with answer, got a difference of 500.

friends, i preapred the solution but i got 500 difference. please help me

              Seneca Corporation has contracted you to prepare a statement of Cash Flows. The Controller has provided the following information.

Additional Data related to 2007 are as follows:

1. Equipment that had cost $ 11,000 and was 40% depreciated at time of disposal was sold for $ 2500.
2. $ 5,000 of the Long Term Note Payable was paid by issuing Common Stock.
3. Cash Dividends paid were $ 5,000.
4. On Jan 1,2007 , the building was completely destroyed by flood. Insurance proceeds on the building were  $ 33,000 ( net of $ 4,000 taxes).
5. Investments ( available – for –sale ) were sold at $ 2500 above their cost. The Company had made similar sales and investments in the past.
6. Cash of $ 10,000 was paid for the acquisition of equipment.
7. A long term Note of $ 16,000 was issued for the acquisition of equipment.
8. Interest of  $ 2,000 and Income Taxes of 5,000 were paid in Cash.

Instructions:

Use the indirect method to analyze the above information and prepare a Statement of Cash Flows for Seneca. Flood damage is unusual and infrequent in that part of the country.