Oscar Company Reported Sales Revenue of $400,000 and Total Expenses

Oscar Company reported sales revenue of $400,000 and total expenses of $360,000 (including depreciation) for the year ended December 31, 2019. During 2019, accounts receivable decreased by $16,000, merchandise inventory increased by $12,000, accounts payable increased by $8,000, and depreciation expense of $28,000 was recorded.
Assuming no other data are needed, the net cash inflow from operating activities for 2019 was:

A) $72,000
B) $56,000
C) $80,000
D) $28,000