From the Following Information, Calculate Net Cash Flow from Operating

Multiple Choice

From the following information, calculate net cash flow from operating activities. $$\begin{array}{l}\begin{array} { l r r } \text { Sales } & & \$ 185,000 \\\text { Less Salaries } & \$ 40,000 & \\\text { Depreciation } & \$ 13,000 & \\\text { Other expenses } & \$ 10,000 & \\\text { Interest expense } & \$ 5,000 & \$ 68,000 \\\text { Profit } & & \$ 117,000 \\\end{array}\\\\\text { Statement of financial position extract }\\\begin{array} { l r r } & \text { Start of } & \text { Endof } \\& \text { Period } & \text { Period } \\& \$ & \$ \\\text { Accounts payable } & 11,000 & 14,000 \\\text { Interest expense owing } & - & 1,000\end{array}\end{array}$$

A) $134,000.
B) $115,000.
C) $128,000.
D) $126,000.