Coalville Company$$s financial statements show the following items:

Insurance expense $$32,000$

Cost of goods sold $$80,000$

Inventory decrease $$36,000$

Gain on sale of equipment $$13,000$

Prepaid insurance decrease $$22,000$

Interest revenue $$50,000$

Sales $$200,000$

Dividends $($declared and paid$)$ $$40,000$

Accounts payable decrease $$18,000$

Interest receivable increase $$26,000$

Depreciation expense $$25,000$

Coalville has no other revenues or expenses. What is Coalville$$s net cash flow from OPERATING activities?

$$152,000$

$$102,000$

$$108,000$

$$178,000$

$$68,000$

$$138,000$

$$128,000$

$$112,000$