Mary's Music Store reported net income of $140,000. Beginning balances in accounts receivable and accounts payable were $24,500 and $19,500 respectively. Ending balances in these accounts were $33,500 and $13,800, respectively. Assuming that all relevant information has been presented, Mary's cash flows from operating activities would be:

$136,700.

$143,300.

$154,700.

$125,300.