The Underground Cafe Has an Operating Cash Flow of $187,000

The Underground Cafe has an operating cash flow of $187,000 and a cash flow to creditors of $71,400 for the past year.During that time,the firm invested $28,000 in net working capital and incurred net capital spending of $47,900.What is the amount of the cash flow to stockholders for the last year?

A) -$171,500
B) -$86,700
C) $21,200
D) $39,700
E) $111,100