The Paper Moon Has an Operating Cash Flow of $187,000

The Paper Moon has an operating cash flow of $187,000 and a cash flow to creditors of $61,400 for the past year. During that time, the firm invested $28,000 in net working capital and incurred net capital spending of $48,900. What is the amount of the cash flow to stockholders for the last year?

A) -$171,500
B) -$86,700
C) $21,200
D) $48,700
E) $110,100