Derrald Company's financial statements show the following items

Sales 200,000

Wage expense 80,000

Accounts receivable increase 36,000

Loss on sale of equipment 13,000

Unearned rent income 22,000

rent revenue 50,000

Dividends (declared and paid) 40,000

Wages Payable increase 26,000

Depreciation expense 25,000

Derrald has not other revenues or expenses. What is Derralds net cash flow from operating activities

A 196,000

B. 182,000

C. 154,000

D. 23,000

E. 132.000