I need help on this exercise please!

The Smirnoff Corporation prepared the following comparative balance sheets at December 31, 2022 and 2021:

12/31/22 12/31/21

Cash $77,375 $(22,955 )

Marketable securities $15,500 $85,000

Accounts receivable $80,000 $68,250

Inventory $165,000 $145,000

Prepaid insurance $1,500 $2,000

Land, buildings, and equipment $1,250,000 $1,125,000

Accumulated depreciation $(610,000 ) $ (572,000 )

Total assets $979,375 $ 830,295

Accounts payable $76,340 $ 102,760

Salaries payable $20,000 $24,500

Notes payable $25,000 $75,000

Bonds payable $200,000 0

Common stock $300,000 $300,000

Retained earnings $358,035 $328,035

Total liabilities and shareholders' equity $979,375 $ 830,295

Additional information for the year ended December 31, 2022:

(1.) Sold available-for-sale securities costing $69,500 for $74,000.

(2.) Equipment costing $20,000, with a book value of $5,000, was sold for $6,000.

(3.) Issued 6% bonds payable at par.

(4.) Repaid a portion of a long term bank loan.

(5.) Purchased new equipment for $145,000 cash.

(6.) Paid cash dividends of $20,000.

(7.) Net income for 2022 was $50,000.

(8.) Smirnoff prepares its cash flows statement under the indirect method.

1. Net cash flows from operating activities on the cash flows statement for 2022 are?

A) Negative $17,670.

B) Positive $35,330.

C) Positive $39,830.

D) Negative $70,670.

2. Net cash flows from investing activities on the cash flows statement for 2022 are?

A) Negative $225,000.

B) Negative $65,000.

C) Negative $70,500.

D) Negative $145,000.

3. Net cash flows from financing activities on the cash flows statement for 2022 are?

A) Negative $130,000.

B) Positive $150,000.

C) Positive $130,000.

D) Negative $70,000.