When using the indirect method to prepare the statement of cash flows, net income is $16,000. There was a gain on disposal of an asset of $2,500, depreciation expense of $400, an increase in Accounts Receivable of $4,100, and a decrease in Accounts Payable of $5,900. What is the net cash flow from operating activities? A. $3,900 B. $3,100 C. $14,600 D. $28,900