Please show workings for both of them. Thank you!

The statements of financial position for Pharoah Lear Corp. at the end of 2023 and 2022 are as follows: During 2023, land was acquired in exchange for common shares (which had a market value of $152000 at the time). All equipment purchased was for cash. Equipment costing $14500 was sold for $8000 cash; book value of the equipment at the time of sale was $15000, and the loss was included in net income. Cash dividends of $31000 were declared and paid during the year. Pharoah adheres to ASPE and uses the indirect method when preparing the statement of cash flows. The cash provided by (used in) financing activities was $(31000).$(58500).$92500. $0. Sandhill Corp. provided the following information for calendar 2023: Sandhill adheres to ASPE. The cash provided by financing activities during 2023 is $393000.$496000$323800$565200