31. Jackson Company gathered the following data to prepare its 20B statement of cash flows: Net Income $40,000 Depreciation expense 5,000 Accounts receivable decrease 3,000 Wages payable increase 4,000 Amortization of patent 1,000 Based only of the above data, the net cash inflow from operating activities during 20B was: A) $43,000 B) $51,000 C) $53,000 D) $45,000 E) None of the above is correct