Statement of cashflows question.

Tu Company's financial statements show a net income of $378,000 in 2016. The following items also appear on Tu's balance sheet: Depreciation expense Accounts receivable decrease Inventory increase Accounts payable increase $80,000 24,000 56,000 16,000 Using the indirect method, what is Tu's net cash flow from operating activities in 2016? Select one: O A. $442,000 B. $464,000 O C. $544,000 O D. $272,000