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What is the correct formula that gives the numbers that are bolded Big Rock Candy Mountain Mining Co. Statement of Cashflows For the Year Ended

What is the correct formula that gives the numbers that are bolded

Big Rock Candy Mountain Mining Co.
Statement of Cashflows
For the Year Ended Decemeber 31, 2016
Cash Flows from Operations
Net Income $14,985
Depreciation Expense $26,820
Change in Accounts Receivable $1,010
Change in Inventories $1,580
Change in Accounts Payable $2,500
Change in Other Current Liabilities $110
Total Cash Flows from Operations $47,005
Cash Flows from Investing
Change in Plant & Equipment ($8,580)
Total Cash Flows from Investing ($8,580)
Cash Flows from Financing
Change in Long-term Debt ($5,900)
Change in Common Stock $0
Change to Cash Dividends Paid to Shareholders $14,985
Total Cash Flows from Financing $9,085
Net Change in Cash Balance $47,510

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