The Hamada Company sales for 2021 totaled $165,000 and purchases totaled $79,000. Selected January 1, 2021, balances were: accounts receivable, $18,700; inventory, $15,000; and accounts payable, $10,300. December 31, 2021, balances were: accounts receivable, $14,500; inventory, $18,100; and accounts payable, $13,400. Net cash flows from these activities were:

rev: 05_03_2019_QC_CS-167932

A. $90,200.

B. $93,300.

C. $86,000.

D. $104,700.