The following information is taken from a company financial statements: Net income Depreciation expense Increase in accounts receivable Decrease in accounts payable Issuance of common stock Payment of cash dividends Purchase of equipment $24,000 $7,000 $13,000 $15,000 $40,000 $3,000 $30,000 Using the information above, what is net cash flows from operating activities? OA. $28,000 OB. $31,000 O c. $3,000 $29,000 OD