The following information is for Cleveland Company:

	12/31/2016	12/31/2015
Accounts receivable	$133,500	$190,000
Prepaid rent	51000	23,700
Long term investments	148,500	174,000
Dividends payable	50,000	63,600
Salaries payable	169,000	178,000
Long term notes payable	352,000	377,400

Additional data for 2016:

(1)	Sales on account for the period were $210,000.
(2)	Operating expenses for the period were $121,000.

Based on this limited information, what was the net cash inflow from operations?

a. $56,500.

b. $109,200.

c. $89,000.

d. $36,300.