Could you explain to me why the answer is A, I am so confused, I saw several solutions, but thet are all different, please help me, thanks!

Thompson's Jet Skis has operating cash flow of $218. Depreciation is $45 and interest paid is $35. A net total of $69 was paid on long-term debt. The firm spent $180 on fixed assets and increased net working capital by $38. What is the amount of the cash flow to stockholders? A. -$104 B. -$28 C. $28 D. $114 E. $142