When using the indirect method to prepare the statement of cash flows, net income is $17,000. There was a gain on disposal of an asset of $5,500, depreciation expense of $800, an increase in Accounts Recelvable of $4,900, and a decrease in Accounts Payable of $5,100. What is the net cash flow from operating activities? A. $2,300 B. $33,300 C. $700 D. $17,600