Bright Eyes Paints Company uses the direct method for preparing its statement of cash flow. Bright Eyes reports the following information regarding 2017:

From the income statement:

Sales Revenues, $266,000

Cost of Goods Sold, $213,000

Operating Expenses, $36,000

Net Income $17,000

From the balance sheet:

	Beginning Balance	Ending Balance
Accounts Receivable	$14,600	$18,400
Merchandise Inventory	23,900	18,000
Accounts Payable	7,000	13,600
Accrued Liabilities	4,000	1,900

Assume that there were no sales of long-term assets, no interest revenue, and no expenses other than the expenses shown above. Also, assume that Accounts Payable are for purchases of merchandise inventory only. What amount will be shown for the net cash flow from operating activities?

A. $10,400

B. $23,600

C. $17,000

D. $61,700