Chavez Company presents its statement of cash flows using the direct method. The following accounts and corresponding balances were drawn from the companys year-end balance sheets:

Account Title	Year 2	Year 1
Accounts receivable	$ 45,000	$ 34,000
Operating expenses payable	22,000	25,000

The Year 2 income statement showed revenue of $105,000 and operating expenses of $66,000. Assume all revenue and expense transactions are made on account. Based on this information, the net cash flow from operating activities shown on the Year 2 statement of cash flows is:

Multiple Choice

$53,000.

$82,000.

$25,000.

$107,000.