Use the following to answer questions 39-42: 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 activities Increase in short-term debt Increase in long-term debt $ (500) (2,500) $ (3,000) $ 3,500 Increase in cash 39. The correct change in cash for the year is: A) $22,700 B) $16,500 C) $4,000 D) $15,000 40. The correct cash flows from financing activities is: A) $1,000. B) $7,000 C) $3,000. D) ($4,500). 41. The correct cash flows from operating activities is: A) $63,500. B) $53,500. C) $65,500. D) None of the above 42. The correct cash flows from investing activities is: A) ($48,000). B) ($41,000). C) ($45,500). D) None of the above