Mary's Music Store reported net income of $146,000. Beginning balances in accounts receivable and accounts payable were $23,500 and $19,500 respectively. Ending balances in these accounts were $33,500 and $14,600, respectively. Assuming that all relevant information has been presented, Mary's cash flows from operating activities would be:

$160,900.

$131,100.

$151,100.

$140,900.