The Following Information Has Been Provided to You by RKJ

The following information has been provided to you by RKJ Company: $$\begin{array} { l c } \text { Net income } & \$ 300,000 \\\text { Decrease in accounts payable } & \$ 114,000 \\\text { Increase in inventory } & \$ 22,000 \\\text { Increase in accounts receivable } & \$ 24,000 \\\text { Decrease in bonds payable } & \$ 25,000 \\\text { Loss on sale of a depreciable asset } & \$ 19,000 \\\text { Depreciation expense } & \$ 40,000 \\\text { Decrease in income taxes payable } & \$ 12,000\end{array}$$ What is the net cash flow from operating activities?

A) $231,000
B) $187,000
C) $206,000
D) $168,000