Milly Ltd. reflected net earnings of 120,000, an increase in accounts receivable from the prior period of 6,000, a decrease in inventory from the prior period of 12,000, a gain on sale of furniture of 12,000, depreciation expense of 3,300, an increase in accounts payable from the prior period of 6,800, a decrease in tax payable from the prior period of 13,200 and an increase in cash from the prior period of 21,400. What is the net cash from operating activities? a) 110,900 b) 134,900 C) 129,100 d) 104,300 e) 89,500