Below is an example of an incorrectly prepared statement of cash flows. The descriptions of the activities are correct. Cash from operating activities Net Income $ 60,000 Depreciation (4,000) Increase in accounts receivable (2,000) Increase in deferred tax liability (1,000) $ 53,000 Cash from investing activities Purchase of marketable securities $(48,000) Dividends paid 1,500 $(46,500) Cash from financing activities Increase in Short-term debt trade $ (500) Increase in Long-term debt bonds Payable (2,500) $ (3,000) The correct change in cash for the year is: A) $4,000 B) $15,000 C) $16,500 D) none of the above