Bright Eyes Paints Company Uses the Direct Method for Preparing

Bright Eyes Paints Company uses the direct method for preparing its statement of cash flow.Bright Eyes reports the following information regarding 2017: From the income statement:
Sales Revenues,$266,000
Cost of Goods Sold,$212,000
Operating Expenses,$37,000
Net Income $17,000
From the balance sheet:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning Balance } & \text { Ending Balance } \\\hline \text { Accounts Receivable } & \$ 14,900 & \$ 18,400 \\\hline \text { Merchandise Inventory } & 23,900 & 17,800 \\\hline \text { Accounts Payable } & 6,100 & 13,800 \\\hline \text { Accrued Liabilities } & 4,500 & 1,500 \\\hline\end{array}$$ Assume that there were no sales of long-term assets,no interest revenue,and no expenses other than the expenses shown above.Also,assume that Accounts Payable are for purchases of merchandise inventory only.What amount will be shown for the net cash flow from operating activities?

A) $64,300
B) $24,300
C) $17,000
D) $9,300