The following information is given: $80.000 40,000 30,000 Net income (including Depreciation expenses of $9,000) Account receivable beginning balance Account receivables ending balance Increase in Prepayment balance at the end of the year Accounts payable beginning balance Accounts payable ending balance 2,000 25,000 28,000 Determine the cash flow from operating activities. A. B. C. D. 96,000 86,000 94,000 85,000