a: Tomas Corporation reported the following transactions for 2016:

1.	Sold equipment for $14,000. The original cost was $30,000; the book value is $12,000
2.	Issued 2,000 shares of $10 par value common stock for $24 per share
3.	Paid $6,000 for an Insurance policy which goes into effect in January 2017
4.	Recognized $4,000 in Interest expense on Dec 31, 2016 - to be paid on April 30, 2017
5.	Received $16,000 as collections from customers for 2015 sales, and $36,000 for 2016 sales
6.	Reacquired 300 shares of its own common stock at $40 per share
7.	Received $4,000 in dividends on stock held as available for sale
8.	Recorded depreciation expense for $10,000
9.	Paid $2,000 of dividends to common stockholders
10.	Purchased equipment costing $130,000, by making a cash down payment of $40,000 and signing a note for the remaining $90,000.
11.	Acquired a building with a market value of $500,000 by issuing 20,000 shares of common stock.
12.	Paid salaries of $36,000
13.	Cash received from sale of available for sale securities $12,000
14.	Repaid a loan, which included $10,000 of the principal and $2,000 in interest

Tomas Corporation uses the direct method for preparing the 2016 Statement of Cash Flows. The net cash flow from operating activities is:

B: Anthony's Art Supplies has an accrual basis net income of $104,000 in 2016 and the following related items:

Amortization expense	$26,000
Accounts receivable decrease	14,000
Inventory decrease	10,000
Interest payable increase	12,000
Dividends paid	2,000

What is Anthony's Art Supplies' net cash flow from operating activities in 2016?

	A.	$162,000
	B.	$ 74,000
	C.	$ 94,000
	D.	$166,000