Beagle Inc. has an accrual basis net loss of $28,000 and the following related items: Depreciation expense $22,000 Accounts receivable decrease 16,000 Inventory increase 12,000 Accounts payable increase 6,000 Accrued liabilities increase 10,000 How much is Beagle Inc.'s net cash flow from operating activities? O A. $ 7,000 O B. ($13,000) O C. $14,000 O D.$13,000