Please help and explain

Net income for Beer Virus, Inc. for the year ended December 31, 2020 was $127.000. Its accounts receivable balance at December 31, 2020 was $225,000, and this balance was $95.000 at December 31, 2019. The accounts payable balance at December 31, 2020 was $57,000 and was $87.000 at December 31, 2019. Depreciation for 2020 was $82.000, and there was an unrealized gain of $14.000 included in 2020 income from change in the value of trading securities. Which of the following represents Mike's cash flow from operations in 2020? -15 245 45