Hi,on the Q15, I know that answer is C, but I don't understand why it is cCould you please explain?Also, is depreciation expense goes into Cash Flow Statement?Thank you

Select Objects Draw with Touch Consider the following transactions to answer Questions 12 to 15: Interest received $600 A Credit sales $1,100 Cash sales $3,200 V Proceeds from long term loan from the bank $1,000 V Payments to creditors $1,400 V Receipts from debtors $2,800 Cash proceeds from sale of machinery $1 1,500 V Owner transferred a motor vehicle (value $20,000) to the business Advertising expenses paid $900 Depreciation expense on motor vehicle $3,200 Cash drawings by the owner $2000 Wages paid $3,700 12. Net cash from operating activities is: a) $1,500 b) $600 c) $20,600 d) None of the above 13.Net cash from investing activities is: a) $11,500 b) $8,300 c) $31,500 d) $9,500 a 14.Net cash from financing activities is: a) $20,000 b) $2,000 c) $(1,000) C d) Cannot be determined from the information given 15. The effect on profit of these transactions is: a) $800 b) $3,200 $(2,900) d) $300