can someone explain in detail how the answer is C

17. CHIPOTLE HONEY VINAIGRETTE reported net income of $200,000. Beginning balances in Accounts Receivable and Accounts Payable were $15,000 and $20,000, respectively. Ending balances in these accounts were $12,000 and $22,000, respectively. Assuming that all relevant information has been presented, CHIPOTLE HONEY VINAIGRETTE's net cash flows from operating activities would be: A $200,000 B. $195,000 $205,000 D. $199,000