Bamboo Co Limited Had a Profit After Tax of $75 000

Bamboo Co. Limited had a profit after tax of $75 000 for the financial year. Included in this profit was: Depreciation expense of $22 000
Gain on sale of investments of $6 000
Also, accounts receivable increased by $26 000 and inventories decreased by $8 000. The cash flow from operating activities during the year was:

A) $48 000
B) $73 000
C) $78 000
D) $82 000