The Following Information Has Been Provided to You by Watts

The following information has been provided to you by Watts Corporation: $$\begin{array} { l r l } \text { Net income } & \$ 175,300 \\\text { Increase in accounts payable } & \$ 18,500 \\\text { Increase in inventory } & \$ 17,500 \\\text { Increase in accounts receivable } & \$ 7,700 \\\text { Increase in bonds payable } & \$ 75,000 \\\text { Amortization of bond premium } & \$ 5,400 \\\text { Depreciation expense } & \$ 21,300 \\\text { Decrease in income taxes payable } & \$ 7,300\end{array}$$
What is Watts Corporation's net cash flow from operating activities?

A) $186,000
B) $175,200
C) $138,200
D) $210,200