From the Following Information, Calculate Net Cash Flow from Operating

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

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