The following information should be used to according to the provisions of GAAP for the Statement of Cash flows. Net Income Decrease in Accounts Receivable Increase in Inventory Increase in Accounts Payable Purchase of new equipment Cash from sale of equipment (actual gain $12,000) Depreciation Expense Repurchase of Common Stock Payment of Dividend Interest Payment $70,000 2,800 1,400 3,000 21,000 28,000 7,000 14,000 5,600 4,200 What is net cash flow from operations? O A. $63,800 O B. $63,400 O C. $69,400 D. $93,400