use first picture for all 3 questions

Debit Accounts 12/31/2021 12/31/2020 Cash 33,000 12,000 Accounts Receivable 10,000 15,000 Merchandise Inventory 12,000 10,000 Land 44,000 20,000 Totals 99,000 57,000 Credit Accounts 12/31/2021 12/31/2020 2,000 Accounts Payable Common Stock ($1 par value) Retained Earnings 35,000 9,000 55,000 35.000 99,000 20,000 Totals 57,000 VAL COMPANY INCOME STATEMENT For The Year Ended December 31, 2021 Sales Cost of Goods Sold Net Income 100,000 20.000 30,000 Additional Data: 1. Val declared and paid cash dividends of $15,000 during 2021. 2. Purchased Land during 2021 for cash. 3. Issued 20,000 shares of common stock at par for cash during 2021. The cash provided by (used in) operating activities for 2021 is: A. $30,000 OB. none of the above c. $40,000. D. $44,000. O E $26,000 Additional Data: 1. Val declared and paid cash dividends of $15,000 during 2021. 2. Purchased Land during 2021 for cash. 3. Issued 20,000 shares of common stock at par for cash during 2021. Payments to suppliers for inventory for 2021 are: O A. $70,000 OB.$65,000 none of the above OC. OD $61,000 O E $79,000 Additional Data: 1. Val declared and paid cash dividends of $15,000 during 2021. 2. Purchased Land during 2021 for cash. 3. Issued 20,000 shares of common stock at par for cash during 2021. The net amount of cash received (used) for financing activities during 2021 is: A $ 20,000 B. $(5,000). c. $ (15,000). D. none of the above E $ 5,000