answer both parts, part A and B

Requirements Calculate the following items for the statement of cash fows: a. Beginning and ending Plant Assets, Net, were $101,000 and $97,000, respectively. Depreciation for the period was $5,000, and purchases of new plant assets were $33,000. Plant assets were sold at a gain of $4,000. What were the cash proceeds of the sale? b. Beginning and ending Retained Earnings were $47,000 and $70,000, respectively. Net income for the period was $61,000, and stock dividends were $15,000. How much were the cash dividends? Requirement a. Beginning and ending Plant Assets, Net, were $101,000 and $97,000, respectively, Depreciation for the perled was $5,000, and purchases of naw plant assets were $33,000. Plant assets were sold at a gain of $4,000. What wore the cash proceeds of the sale? Cash proceeds from the sale wore