Bentley Company has an accrual basis net income of $175,000 in 2018 and the following related items: Depreciation expense $42,000 Accounts receivable increase 12,000 Inventory decrease 14,000 Accounts payable decrease 8,000 How much is Bentleys net cash flow from operating activities in 2018?

A) $174,000 B) $202,000 C) $124,000 D) $211,000