please provide the formula for the calculation below

As well, their statements of financial position showed the following balances: 14) The cash received for interest during 2020 was a. $82,900 b. $84,200 c. $85,500 d. $74,100 15) The cash paid for salaries during 2020 was a. $76,400 b. $72,000 c. $67,600 d. $81,800 16) The cash paid for insurance premiums during 2020 was a. $9,100 b. $9,000 c. $10,700 d. $10,600