Please Show how to calculate ( my answers are bold and underlined)

1. Mary's Music Store reported net income of $135,000. Beginning balances in Accounts Receivable and Accounts Payable were $29,000 and $26,000, respectively. Ending balances in these accounts were $30,000 and $24,000, respectively. Assuming that all relevant information has been presented, Mary's net cash flows from operating activities would be?

A. 132,000 B. 134,000 C 136,000 D 138,000

2.A company had the following cash flows for the year: Purchased land, $60,000 Borrowed from a local bank, $100,000 Paid employee salaries, $50,000 Issued common stock, $75,000 Paid dividends, $20,000 Sold equipment, $40,000 Sold services to customers, $120,000 What amount would be reported for net investing cash flows on the Statement of Cash Flows?

A. (20,000) B. 70,000 C.155,000 D 40,000

3.During the year, Next Tec Corp. had the following cash flows: receipt from customers, $10,000; receipt from the bank for long-term borrowing, $6,000; payment to suppliers, $5,000; payment of dividends, $1,000, payment to workers, $2,000; and payment for machinery, $8,000. What amount would be reported for net financing cash flows on the Statement of Cash Flows?

A. 5,000 B. 2, 000 C. 6,000 D. (8,000)

4. Cowboy Development incurred the following costs associated with the purchase of a piece of land that it will use to re-build an office building:Sale price of the land$400,000Sale of salvaged parts already onland$20,000Demolitionof the oldbuilding$30,000Groundbreaking ceremony (food andsupplies)$1,500Landpreparation and leveling$7,500 What amount should be recorded for the purchase of the land?

A. 437,500 B. 417,500 C 439,000 D. 419,000