Moore Corporation reported net income of $ 180,000 for the current year ended June 30. Accounts receivable had a beginning balance of $ 30,000 and an ending balance of $ 42,000. Accounts payable had a beginning balance of $ 25,000 and an ending balance of $ 45,000. Assuming that this is all of the relevant information, Moore's cash flows from operating activities are?

A.$188,000

B.$172,000

C.$148,000

D.$ 212,000