13.)

Sales	100,000
Wage Expense	80,000
Accounts receivable increase	36,000
Loss on sale of equipment	13,000
Unearned rent income	22,000
Rent revenue	50,000
Dividends (declared and paid)	40,000
Wages payable increase	26,000
Depreciation expense	25,000

No other revenues or expenses. What is the net cash flow from operating activities?

A. 196,000

B. 182,000

C. 154,000

D. 231,000

E. 132,000