The following account balances are for Curran Company:

12/31/2013 12/31/2014

Accounts receivable $84,000 $60,000

Prepaid rent 8,000 4,000

Long-term

marketable securities 80,000 70,000

Dividends payable 6,000 2,000

Salaries payable 8,000 $2,000

Notes payable 44,000 34,000

Additional data for 2014:

(1) Sales on account for the period were $100,000.

(2) Salary expense was $14,000.

(3) Rent expense was $12,000.

Based on this information, what was the net cash inflow from operating activities for year 2?

Question options:

A)

$74,000.

B)

$88,000.

C)

$92,000.

D)

$84,000.