Mercury Corporation
Mercury Corporation Reported the Following Information on Its

Mercury Corporation
Mercury Corporation reported the following information on its financial statements:
$\begin{array}{lrr}& \text { Year 2 } & \text { Year 1 } \\\text { Accounts receivable } & \$ 150,000 & \$ 120,000 \\\text { Prepaid expenses } & 9,000 & 10,000 \\\text { Accounts payable } & 65,000 & 80,000 \\\text { Salaries payable } & 12,000 & 5,000 \\\text { Net income } & 200,000 & \\\text { Depreciation expense } & 14,000 & \\\text { Gain on sale of equipment } & 6,000 &\end{array}$
-Refer to the figure Mercury Corporation.The company uses the indirect method 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) $171,000
B) $183,000
C) $215,000
D) $245,000