Please help with this financial accounting question. Need ASAP.

Fresh Air Corp Comparative Balance Sheets December 31, 2014 Assets 2014 100,700 Accounts receivable 92,170 Inventory 112.660 Prepaid expenses 29 380 Long term investments 140 270 Plant assets 264,690 Acumulated deprecath 4 6.770 Total 693.100 Liabilities and Stockholders' Equity Accounts payable 111 940 Accrued expenses payab 1 6,160 Bonds payable 113,400 Common stock 220.930 Retained earnings 230.640 Total 693,100 2013 48,850 32,350 103 300 25,570 114,870 242,990 52 910 514.020 change $1,850 59,820 10,380 3,810 25,400 21,700 6,140 67,100 17,480 149,830 174050 105,560 $14,020 44 840 1320 36,430 46,910 125,080 Other information: Net Income is 174,730, which includes a gain on sale of plant asset of 4.500. Which of the following is included in the Operating section of Statement of Cash Flows? Increase in accounts receivable 59.820 b increase in inventory 20150 C Decrease in accrued expenses payabb 1,320 d increase in accounts payable 44 840 e Gainon disposal of plan assets 4500 Enter the letter of your choice How much was declared and paid in dividends? Assuming no new bonds were issued during the year, what are the cash flows from retirement / pay back of old bonds? 36.430 cash outfiow 36,430 cash infow 113.400 cash inflow d 1 49,830 cash outflow