12. In each of the following cases, use the information provided about the 2005 operations of Lora Co. to calculate the indicated cash flow item. Case A: Calculate Cash Received from Dividends - ? Dividend Revenue - $14,900 Dividends Receivable, January 1 - 1,300 Dividends Receivable, December 31 - 1,700 1 Case B: Calculate Cash Paid for Wages and Salaries - ? Salaries Expense - $ 84,000 Salaries Payable, January 1 - 3,200 Salaries Payable, December 31 - 5,300 O A. Case A = $14,500; Case B = $81,900. B. Case A = $15,300; Case B = $86,100 OC. Case A = $14,500; Case B = $86,100. D. Case A = $15,300; Case B = $81,900. O E. Case A = $14,900; Case B = $84,000