The following table shows the financial information of Wal-Mart Stores:

period ending	013117	013116
net income	13,643,000	14,694,000
total cash flow from operating activities	31,530,000	27,389,000
total cash flows from investing activities	-13,987,000	-10,675,000
total cash flows from financing activities	-18,929,000	-16,122,000
change in cash and cash equivalents	-1838,000	-430,000

What is the total amount of accruals for the period ending on 013116?

a. negative accruals of 12,695,000

b. positive accruals of 12,695,000

c. negative accruals of 14,694,000

d. positive accruals of 14,694,000