The following account balances are for Samuel Firm:

12/31/Year 1 12/31/Year 2

Accounts receivable $85,400 $61,400

Prepaid rent 9,400 5,400

Long-term marketable securities 81,400 71,400

Dividends payable 7,400 3,400

Salaries payable 9,400 3,400

Notes payable 45,400 35,400

Additional data for Year 2:

1. Sales on account for the period totaled $135,000.
2. Salary expense was $28,000.
3. Rent expense was $26,000.

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

Multiple Choice

• $95,000.
• $85,400.
• $99,000.
• $81,000.

Please help with the answer and explanation. thank you