I. Winston and Sons, Inc., has an operating cash flow of $159,800, depreciation expense of $89,300, and taxes paid of $76,100. A partial listing of their balance sheet accounts is as follows:

Beginning Balance Ending Balance

Current assets $146,800 $132,700

Net fixed assets $989,400 $909,400

Current liabilities $121,600 $138,700

Long-term debt $888,000 $862,500

What is the amount of Winston and Sons cash flow from assets?

a. $17,500

b. $181,700

c. $144,500

d. $100,700

e. $163,100