Use the Information Given Below to Answer the Following Questions

Multiple Choice

Use the information given below to answer the following questions:
$$\begin{array} { l r } &\$\\\text { Cash sales } & 20000 \\\text { Credit sales } & 60000 \\\text { Cash received from accounts receivable } & 42000 \\\text { Wages paid } & 10000 \\\text { Wages owing at year-end } & 8000\end{array}$$
-What is the cash flow from operations for 2012?

A) $52 000
B) $62 000
C) $70 000
D) $104 000.