the Answers are given below however i need to know how to get them. thanks

13. A

14.D

15.C

Use the following information about Kipker's Kegs to answer the remaining questions. Other information: 1) Depreciation expense is $71,000$35,000 for the building and $36,000 for the equipment. 2) Long-term investments were ourchased for $22.000. Other information: 1) Depreciation expense is $71,000$35,000 for the building and $36,000 for the equipment. 2) Long-term investments were purchased for $22,000. 3) Equipment was purchased for $70,000. Equipment with a net book value of $14,000 was sold. 4) A $5,000 principal payment was made on the long-term note. A $15,000 payment was made on the note payable. 5) Dividends of $20,000 were declared and paid. 6) Common stock was issued. 13. Cash flow from operating activities would be: A. $202,600 D. $63,400 B. $205,400 E. None of the above C. $62,600 14. Cash flows from investing activities would be A. $(138,600) B. $(395,600) D. $(160,600) C. $(159,200) E. None of the above 15. Cash flows from financing activities would be A. $10,000 B. $20,000 D. $(40,000) C. $(20,000) E. None of the above