Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions
Assume the perpetual inventory method is used.
1) Green Company purchased merchandise inventory that cost $64,000 under terms of 2/10,n/30 and FOB shipping point.
2) The company paid freight cost of $2,400 to have the merchandise delivered.
3) Payment was made to the supplier within 10 days.
4) All of the merchandise was sold to customers for $94,000 cash and delivered under terms FOB shipping point with freight cost amounting to $1,600.
-As a result of the above transactions of Green Company,the net cash flow from operating activities was

A) $94,000 inflow
B) $27,280 inflow
C) $66,720 outflow
D) $31,280 inflow