Advance Systems Inc If Advance Systems Uses the Indirect Method to Prepare the 2014

Advance Systems Inc. reported the following information for 2013 and 2014: $\begin{array}{lrr}&2013&2014\\\text { Accounts receivable } & \$ 101,000 & \$ 93,000 \\\text { Prepaid expenses } & 5,000 & 6,000 \\\text { Accounts payable } & 71,000 & 76,000 \\\text { Salaries payable } & 5,000 & 4,000 \\\text { Net income } & & 67,000 \\\text { Loss on sale of equipment } & & 5,000 \\\text { Depreciation expense } & & 11,000\end{array}$ If Advance Systems uses the indirect method to prepare the operating activities section of the statement of cash flows, what amount will be reported as net cash flows from operating activities for 2014?

A) $72,000
B) $78,000
C) $94,000
D) $98,000