Company N
Company N Reported the Following Information -Refer to the Figure Company N

Company N
Company N reported the following information:
$\begin{array}{lrr}& \underline{\text { Year 2 }} & \text { Year 1 } \\text { Accounts receivable } & \$ 50,000 & \$ 65,000 \\\text { Inventories } & 43,000 & 40,000 \\\text { Accounts payable } & 29,000 & 39,000 \\\text { Net income } & 100,000 & \\\text { Depreciation expense } & 11,000 &\end{array}$
-Refer to the figure Company N.The indirect method is used to prepare the operating activities section of the statement of cash flows.What amount will be reported as net cash inflow from operating activities for Year 2?

A) $92,000
B) $109,000
C) $111,000
D) $113,000