Elmore Company Uses the Direct Method to Prepare Its Statement

Elmore Company uses the direct method to prepare its statement of cash flows.Refer to the following financial statement information for the year ended December 31,2017: $\begin{array}{c}\text {Elmore Company }\\\text {Income Statement}\\ \text {December 31, 2017 and 2016}\\\begin{array}{|l|r|l|}\hline & 2017 & 2016 \\\hline \text { Sales Revenue } & \$ 289,400 & \\\hline \text { Interest Revenue } & 2,900 & \\\hline \text { Gain on Sale of Plant Assets } & 6,000 & \\\hline \text { Total Revenues and Gains } & & \$ 298,300 \\\hline \text { Cost of Goods Sold } & 146,100 \\\hline \text { Salaries and Wages Expense } & 49,700 \\\hline \text { Depreciation Expense - Plant Assets } & 16,000 \\\hline \text { Other Operating Expense } & 23,200 \\\hline \text { Interest Expense } & 3,500 \\\hline \text { Income Tax Expense } & \text { 7,800 } \\\hline \text { Total Expenses } & & 246,300 \\\hline \text { Net Income } & & \$ 52,000 \\\hline\end{array}\end{array}$
Use the direct method,to compute the total net cash flow from operating activities.(Accrued Liabilities relate to other operating expense. )

A) $(54,200)
B) $38,200
C) $(38,200)
D) $54,200