Net cash flow from operating activities for 2017 for Salem Corporation was $450,000. The following items are reported on the financial statements for 2017: Cash dividends paid on common stock $20,000 Depreciation and amortization 12,000 Increase in accounts receivable 24,000 Based on the information above, Salems net income for 2021 was? A. $406,000. B. None of these answers is correct. C. $462,000. D. $446,000. E. $414,000.