Making corporations net income last year was $98,000. Changes in the companies balance sheet accounts for the year of the appear below

Acid and contra-asset accounts

Cash in cash equivalents -3000

accounts receivable -14,000

Inventory 3000

prepaid expenses -7000

long-term investments 80,000

property plant and equipment 55,000

accumulated depreciation 58,000

liability and equity accounts:

accounts payable 0

accrued liabilities 15,000

income taxes payable -11,000

Bonds payable -30,000

common stock 20,000

retained earnings 62,000

The company paid a cash dividend of $36,000 and he did not dispose of any long-term investments or property plant equipment. The company did not issue any bonds payable or re-purchase any of its own common stock. The following questions pertaining to the company statement of cash flow's.

The free cash flow for the year was :

A 142,000

B 87,000

C 269,000

D 123,000