Qassim Company reports net income of 320 , 000. ? 320,000.Includedinnetincomeisagainonthesaleoflandof30,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of 35 , 000 , 35,000,anincreaseininventoryof40,000, and a decrease in accounts payable of $45,000. Cash flow from operating activities is: a. 170000 b. 160000 c. 135000 d. 115000 e. 95000 f. 150000