Fillmore Company's financial statements show the following:

Sales: $$300,000$

Wage expense: $$120,000$

Accounts receivable decrease: $$54,000$

Prepaid rent increase: $$33,000$

Rent expense: $$75,000$

Wages payable decrease: $$39,000$

Depreciation expense: $$37,500$

Fillmore has no other revenues or expenses. What is Fillmore's net cash flow from operating activities?

$$138,000$

$$87,000$

$$165,000$

$$67,500$

$$109,500$