Megna Company's net income last year was $143,000. Changes in the company's balance sheet accounts for the year appear below:

The company paid a cash dividend and it did not dispose of any long-term investments or property, plant, and equipment. The company did not issue any bonds payable or repurchase any of its own common stock. The following question pertain to the company's statement of cash flows.

The free cash flow for the year was:

A. $148,000

B. $142,000

C. $301,000

D. $93,000