The following information has been provided to you by your controller: Net Income $ 100,000 Decrease in accounts payable $ 38,000 Decrease in inventroy $ 7,500 Increase in accounts receivable $ 8,000 Decrease in bonds payable $ 75,000 Amortization of bond discount $ 9,400 Depreciation expense $ 20,000 Increase in income taxes payable $ 6,000 What is the net cash flow from operating activities?

A- $ 96,900 B- $ 97,900 C- $ 112,900 D- $ 94,100