Please help with construction of Cash flow Indirect method

So we have the balance for the 1st month
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

And we have the additional info for the 2nd month
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

Need to prepare CFS using indirect method
In order to simplify the results I have prepared the IS, CFS(direct method) and Balance sheet

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

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

Balance 2nd month

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 +E
Unearned revenue $42 000,00
Capital $122 000,00
Profit $29 167,20
Withdrawals ($3 000,00)
Total liabilities and equity $190 167,20

But when preparing the CF using indirect method, there’s some problems. Especially in operational CF, the difference is 2000$
So I would appreciate for any help in preparation of CFS indirect method.