Energy Electric reported net income after tax in 2021 totaling $96,000. Depreciation expense on the financial books for the year was $22,000. Between 1/1/2021 and 12/31/2021 we noted the following balance changes - Accounts receivable decreased by $2,300, Inventory increased by $4,500, Dividends paid totaled $10,000, Accounts payable to customers decreased by $5,000, and Sales taxes payable (self assessed by the company) to various state tax authorities increased by $7,000. How much is the company's cash flow from operations? A. $127,800 B. $95,800 C. $18,200