When using the indirect method to prepare the statement of cash flows, net income is $28,000. There was a gain on disposal of an asset of $8,000, depreciation expense of $200, an increase in Accounts Receivable of $1,400, and a decrease in Accounts Payable of $4,700. What is the net cash flow from operating activities? OA. $42,300 OB. $24,900 OC. $13,700 OD. $14,100