Randy's Cooking School has an accrual basis net income of $189,000 and the following related items: Amortization expense $68,000 Accounts receivable increase 24,000 Inventory increase 17,000 Interest payable decrease 8,000 Dividends paid 10,000 What is Randy's Cooking School's net cash flow from operating activities?

Select one: A. $170,000 B. $198,000 C. $208,000 D. $306,000