Assume the perpetual inventory system is used. 1) Green Company purchased merchandise inventory that cost $65,200 under terms of 3/10, n/30 and FOB shipping point. 2) Green Company paid freight cost of $2,520 to have the merchandise delivered. 3) Payment was made to the supplier on the inventory within 10 days. 4) All of the merchandise was sold to customers for $96,400 cash and delivered under terms FOB destination with freight cost amounting to $1,720. What is the net cash flow from operating activities that results from these transactions?

A) $90,204 outflow

B) 94,444 inflow

C) 28,916 outflow

D) 31,436 outflow