Calculate Net Cash Flow from Operating Activities If A)$19,000
B)$29,000

Calculate net cash flow from operating activities if: $$\begin{array}{l}\text { Statement of financial performance (extract) }\\\begin{array} { l r r } \text { Sales (credit) } & \$ 80,000 & \\\text { Less Expenses (cash) } & \$ 48,000 & \\ { \text { Profit } } & \$ 32,000 & \\& & \\\text { Ledger account (extract) } & & \\& \text { Start of } & \text { End of } \\& \text { Period } & \text { Period } \\& & \\\text { Accounts } & & \\\text { Receivable } &\$ 6,000 & \$ 9,000\end{array}\end{array}$$

A) $19,000.
B) $29,000.
C) $25,000.
D) $22,000.