Francisco Company Reported Sales Revenue of $300,000 and Total Expenses

Francisco Company reported sales revenue of $300,000 and total expenses of $270,000 (including depreciation) for the year ended December 31, 2019. During 2019, accounts receivable decreased by $12,000, merchandise inventory increased by $9,000, accounts payable increased by $6,000, and depreciation expense of $21,000 was recorded.
Assuming no other data are needed, the net cash inflow from operating activities for 2016 was:

A) $54,000
B) $36,000
C) $60,000
D) $21,000