The Following Information Was Provided from the Records of Nimble

The following information was provided from the records of Nimble Limited, which began operations in the current year: $$\begin{array} { | l | r | } \text { Accrued expenses (payable) , end of year } & \$ 22,000 \\\hline \text { Sales revenue (cash and credit) } & 325,000 \\\hline \text { Prepaid expenses, end of year } & 5,000 \\\hline \text { Cash collected on customer accounts during the year } & 31,000 \\\hline \text { Cash paid for expenses (including prepaid expenses and cost of } & 187,000 \\ \text { goods sold) } & \\\hline\end{array}$$ What was the company's pre-tax income for the year?

A) $116,000
B) $121,000
C) $138,000
D) $169,000