Demi Inc. has an accrual basis net loss of $40,000 in 2019 and the following related items:

Depreciation expense	$33,000
Accounts receivable decrease	24,000
Inventory increase	18,000
Accounts payable increase	9,000
Accrued liabilities increase	15,000

How much is Demi's net cash flow from operating activities in 2019?

Select one:

A. $ (12,000)

B. $(39,000)

C. $105,000

D. $ 3,000