The annual statement of comprehensive income of LightHouse Corp. contains the following data: revenue = $700,000; cost of sales including depreciation = $530,000; depreciation expense = $50,000; interest expense = $24,000; general and administrative expenses = $60,000; taxes = $40,000; dividends = $15,000, there is zero net cash flow in non-cash working capital. What is the cash flow from operating activities for LightHouse Corp.? a. $31,000 b. $81,000 c. $189,000 d. $120,000 e. $96,000