Jordan Toys reported the following: 2021 2020 Change $ $ Cash 65,700 63,000 2700 increase $ $ Accounts receivable, net 1,900 4,900 -3000 decrease $ $ Long-term investments 285,000 200,000 85000 increase $ $ Accounts payable 35,000 40,000 -5000 decrease $ $ Unearned revenue 2,400 900 1500 increase $ Common stock 149,000 99,000 50000 increase $ $ Retained earnings 166,200 128,000 38200 increase The net income is $90,000. What is the net cash flow from Operating activities? $90,500 $92,200 $89,500 $88,000