Using the Information Below,the Net Cash Flow from Operating Activities

Multiple Choice

Using the information below,the net cash flow from operating activities is:
$\begin{array}{|l|r|}\hline\text{ Cash received from customers} & \$ 213000 \\\hline \text{Cash paid for salaries and other expenses} & 185000 \\\hline \text{Cash received from the sale of equipment }& 12000 \\\hline \text{Gain on the sale of equipment }& 8000 \\\hline\end{array}$

A) inflow of $20 000.
B) inflow of $12 000.
C) inflow of $28 000.
D) inflow of $8 000.