13. Here is the income statement for Ducks Inc. for 2015: Sales Cost of Goods Sold Gross Profit Operating Expenses 642,000 (387,000) 255,000 84,000 29,000 43,000 156,000 99,000 (14,000) 85,000 Salaries Insurance Depreciation Total Operating Expenses Loss on Sale of Equipment Net Income Assume that accounts receivable decrease by $23,000 and accounts payable decrease by $11,000. What is the cash flow from operating activities for 2015? A. 111,000 B. 154,000 C. 126,000 D. 108,000 E. None of these are correct