Answer all please

Leather Shop earned net income of $65,000 after deducting depreciation of $4,000 and all other expenses. Current assets decreased by $3,000, and current liabilities increased by $7,000. How much was Leather Shop's cash provided by operating activities (indirect method)? OA. $51,000 O B. $57,000 OC. $79,000 OD. $73,000 A company invested $45,000 in Yale Co. stock. The investment represented 5% of the voting stock of Yale Co. If the Yale Co. stock investment paid dividends, what account would be credited? O A. Interest Revenue O B. Long-term Investments- Available-for-Sale O C. Cash OD. Dividend Revenue Pelletier has $103,500 capital and Helmen has $55,500 capital in the Pelletier & Helmen partnership. Pelletier and Helmen share profits and losses equally. Todd Parker contributes cash of 53,000 to acquire a 1/4 interest in the new partnership. Requirements 1. Calculate Parker's capital in the new partnership. 2. Journalize the partnership's receipt of the $53,000 from Parker Requirement 1. Calculate Parker's capital in the new partnership. (Leave unused cells blank. Do not enter a "0" for a zero balance.) Partnership capital before admission of new partner Contribution of new partner Partnership capital after admission of new partner Capital of new partner Bonus to Requirement 2. Journalize the partnership's receipt of the $53,000 from Parker. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit 8. On August 20, 2016, Madeja, Co. decides to invest excess cash of $2,400 by purchasing 300 shares of Prairie, Inc. stock at $8 per share. At year-end, December 31, 2016, Prairie's market price was $6 per share. The investment is categorized as available-for-sale. Journalize the adjusting entry needed at December 31, 2016. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31, 2016