Tu Company's financial statements show a net income of $378,000 in 2016. The following items also appear on Tu's balance sheet:

Depreciation expense	$80,000
Accounts receivable decrease	24,000
Inventory increase	56,000
Accounts payable increase	16,000

Using the indirect method, what is Tu's net cash flow from operating activities in 2016?

Select one:

A. $544,000

B. $442,000

C. $272,000

D. $464,000