From the following information calculate net cash flow from operating activities.

Statement of financial performance extract

Sales $ 195,000

Less:

Salaries 40,000

Advertising 13,000

Depreciation 10,000

Interest expense 5,000 68,000

Profit 127,000

Statement of financial position extract Start of Period End of Period Period

Accounts payable 14,000 11,000

Interest payable - 1,000

The cash flow from operations is:

A. $ 130,000.

B. $ 136,000.

C. $ 141,000.

D. $ 125,000.

E. $ 135,000.