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? $109,500 $138,000 $165,000 $67,500 $87,000