I need help with how they go the answers to operating, investing, and financing cash flows below, thanks.

Part V. Cash Flow Statement (14 points) Selected financial statement information and additional data for Ronis Co. is presented below. Use this information to answer the next (3) questions concerning in preparing a statement of cash flows for the year ending December 31, 2017.

December 31

2016 2017

Cash $60,000 $122,000

Accounts receivable (net) 67,000 100,000

Inventory 210,000 198,000

Land 350,000 300,000

Equipment 385,000 405,000

Accumulated depreciation (280,000) (260,000)

TOTAL $792,000 $865,000

Accounts payable 42,000 40,000

Bonds payable - long-term 225,000 260,000

Common stock 250,000 250,000

Retained earnings 275,000 315,000

TOTAL $792,000 $865,000

Additional data for 2017:

1. Net income was $70,000.

2. Depreciation was recorded for 2017.

3. Land was sold for $65,000 cash, and no land was purchased this year.

4. Equipment with an original cost of $100,000 and book value of $55,000 was sold for a loss of $5,000.

5. Dividends were declared and paid.

6. Equipment was purchased for cash.

7. A long-term bond was issued for cash.

Required: Using the above information, answer the following questions.

A. Cash Flow from Operations: $62,000

B. Cash Flow from Investing: ($5,000)

C. Cash Flow from Financing: $5,000