When using the indrect method to prepare the stalement of cash flows, net income is 325,000 . There was a gain on disposal of an asset of $4,000, depreciation expense of $500, an increase in Accounts Receivable of $2,900, and a decrease in Accounts Payable of $2400. What is the net cash fow from operating activities? A. 516,200 B. $20,700 c. 534.1000 D. $25,000