The financial statements of Wines, Inc., provide the following information for the current year:

	Dec.31 ($)	Jan.1 ($)
Accounts receivable	210,000	180,000
Inventory	200,000	190,000
Prepaid expenses	14,000	10,000
Accounts payable (for merchandise)	176,000	161,000
Accrued expenses payable	13,000	19,000
Net sales	2,900,000
Cost of goods sold	1,500,000
Operating expenses (including depreciation of $40,000)	300,000

Wine's net cash flow from operating activities for the current year is:

A. $1,105,000

B. $1,375,000

C. $1,495,000

D. Some other amount