A firm has just ended its fiscal year making a sale, in the amount of $175,000, of merchandise that was purchased during the year at a total cost of $140,000. 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. $35,000 and $175,000, respectively. B. $0 and $175,000, respectively. C. $35,000 and $140,000, respectively. D. $175,000 and $140,000, respectively