Need help in my assignment

Hi, im not sure where to ask this question and i was sent to here from FA by Mr John.

My assignment is as below:
https://imgur.com/a/x2eru5S
In this project, im acting as a owner as the new opening real estate company. For the first year, all the houses are for rent, and 2 of the houses are to be transfer to inventory for sales at the end of the year. No buyer at the moment.

My struggle:
1. The 2 and 3 requirement is the one im struggling with. Which requires me to reclassify the fixed assets to inventory. Then one of the inventory(house) has NRV 10% lower than normal price, so i assume that we must write off the excess amount.

2. As you can see i have 2 working for SOCF which i dont know whether which is wrong or correct. But normally, i think that the “increase inventory” under operating activities should be (3000) as per SOFP stated, but using (3000) will make the cash equivalent not tally which is weird.

Can anyone please help check whether im doing my project correctly? Or direct me to the correct place to ask this?