Selected accounts from Grains to Grow On Companys balance sheet appear below as of December 31:

Bonds payable, net of $7,150 discount	$ 94,500
Common stock	134,000
Retained earnings	147,500
Accumulated other comprehensive income:
Unrealized loss on available-for-sale securities	(7,000	)

The company reported net income of $17,000 and interest expense of $11,000, of which $2,800 was bond amortization, on its income statement. In addition, the available-for-sale securities increased in value by $2,250 during the year. How much is the cash flows from (for) operating activities?

A.	$22,050
	B.	$18,400
	C.	$19,800
	D.	$15,600