question 15 with an explanation please

QUESTION 15 Use the following information and the indirect method to calculate the net cash provided or used by operating activities: Net income Depreciation expense Payment on mortgage payable Gain on sale of land Increase in merchandise inventory Increase in accounts payable Proceeds from sale of land $12,300 12,000 15,000 7,500 2,050 6,150 8,000 O $12,700 O $13,900 O $20,900 O $28,400 O $35.900 QUESTION 16 Use the following information and the indirect method to calculate the net cash provided or used by operating activities: Cash paid for purchase of plant assets Decrease in interest payable Depreciation expense Gain on retirement of bonds Increase in accounts receivable Loss on sale of plant assets Net Income $22,000 $117.000 $69,000 $37,000 $91,000 $15.000 2,000 30,000 32,000 40,000 5,000 76,000