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Wellington Company uses the direct method to prepare its statement of cash flows. Refer to the following financial statement information for the year ended December

Wellington Company uses the direct method to prepare its statement of cash flows. Refer to the following financial statement information for the year ended December 31,2015:
On Wellingtor's statement of cash flows, using the direct method, what amount will be shown for total net cash flow from operating activities? Assume Accrued Liabilities relate to Other Operating Expense.
A) $(42,000)
B) $58,000
C) $(58,000)
D) $42,000
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