Beijing Company Uses the Indirect Method to Prepare Its Statement

Beijing Company uses the indirect method to prepare its statement of cash flows. The following information has been gathered for the current period:
$$\begin{array} { | l | r | } \hline \text { Gain on sale of land } & \$ 54,000 \\\hline \text { Profit for the year } & \$ 171,000 \\\hline \text { Depreciation expense } & \$ \$ 3,000 \\\hline \text { Cash received from sale of land } & \$ 169,000 \\\hline \text { Decrease in irventory } & \$ 19,000 \\\hline \text { Increase in accourts receivable } & \$ 14,000 \\\hline \text { Increase in accourts payable } & \$ 20,000 \\\hline\end{array}$$ On the basis of the above information only, Beijing Company's statement of cash flows shows net cash from operating activities to be:

A) $187,000.
B) $333,000.
C) $225,000.
D) $361,000.