The Following Selected Information Is for Barble Gardening Center At,and

The following selected information is for Barble Gardening Center at,and for the year ended,December 31,2012,and 2011: $\begin{array} { l l l } \text { Selected Ealance Sheet Accounts } & \underline { 12 / 31 / 12 } & \underline { 12 / 31 / 11 } \\\text { Fixed Assets } & \$ 188,000 & \$ 158,000 \\\text { Inventory } & 52,000 & 60,000 \\\text { Prepaid Expense } & 14,000 & 10,000 \\\text { Retained Earnings } & 46,000 & 38,000 \\\text { Accounts Payable } & 38,000 & 25,000 \\\text { Accounts Receivable } & 58,000 & 44,000 \\\text { Accumulated Depreciation } & 86,000 & 70,000 \\\text { Cash } & 38,000 & 28,000 \\\text { Wages Payable } & 4,000 & 14,000\end{array}$
$\text{Selected Income Statement Accounts}$
$\begin{array}{lc}\text { Depreciation Expense } & \$ 28,000 \\\text { Gain on Sale of Fixed Asset } & 6,000 \\\text { Net Income } & 43,000 \\\text { Sales } & 182,000 \\\text { Wages Expense } & 68,000\end{array}$
Using the indirect method,what is the net cash flow from operations for Barble Gardening Center for the year ended December 31,2012?

A) $63,000
B) $57,000
C) $83,000
D) $58,000
E) $87,000