the answer is 48000, why? and why the sales gain of 10000 should be minus?

19. The correct cash flows from investing activities is: Below is an example of an incorrectly prepared statement of cash flows. The descriptions of activities are correct. Cash from operating activities Net income Depreciation Increase in accounts receivable Increase in deferred tax liability $ 60,000 (4,000) (2,000) (1,000) $ 53,000 Cash from investing activities Purchase of marketable securities Dividends paid ($ 48,000) 1,500 ($ 46,500) Cash from financing activites Increase in short-term debt Increase in long-term debt ($ 500) (2,500) ($ 3,000) $ 3,500 Increase in cash