Blue Devil Corp. provides the following information for 2015 and 2016.

	2015	2016
Accounts receivables	$101,000	$93,000
Prepaid expenses	5,000	6,000
Accounts payable	71,000	76,000
Salaries payable	5,000	4,000
Net income		80,000
Depreciation expense		9,000
Gain on sale of equipment		5,000

If Blue Devil uses the direct method to prepare the operating activities section of the statement of cash flows, what amount will be reported as net cash inflow from operating activities for 2016?

A)$73,000

B)$83,000

C)$95,000

D)$101,000