Avatar Company Uses the Direct Method to Prepare Its Statement

Multiple Choice

Avatar Company uses the direct method to prepare its statement of cash flows. Please refer to the following financial statement information for the year 2014:
- On Avatar's statement of cash flows, using the direct method, what amount will be shown for total net cash flow from operating activities?

A) $213,000 negative
B) $32,000 positive
C) $32,000 negative
D) $245,000 positive