Hello, I need some help learning how to do this problem. Thank you.

John Company reported a net income of $83,000 for 2011. During the year, John's rent payable increased by $2,000 and its account receivable increased by $5,000. Calculate John's cash flows from operation using the indirect method.

A: $80,000

B: $86,000

C: $90,000

D: $81,000

E: $85,000