A company has just ended its fiscal year making a sale, in the amount of $165,000, of merchandise that was purchased during the year at a total cost of $120,000. Although the firm paid for the merchandise, from its bank account, in full during the year, it has yet to collect (as of year-end) from the customer. Which of the following represents the respective net profit and net cash flow from the purchase and sale of this merchandise?

A. $0 and $165,000, respectively.

B. $45,000 and -$165,000, respectively.

C. $45,000 and -$120,000, respectively.

D. $165,000 and $120,000, respectively.