Use the following information to determine a company's cash flows from operating activities: Net Income is $40,000 Accounts Receivable increased by $6,000 Merchandise Inventory decreased by $14,000 Accounts Payable increased by $8,000 Depreciation Expense for the year is $5,000 . The net cash flow from operating activities is: $45,000 $61,000 $35,000 $56,000