During Year 1,Mallard Company Earned $165,000 of Sales Revenue on Account

During Year 1,Mallard Company earned $165,000 of sales revenue on account and accrued $122,500 of operating expenses.The company also earned $26,400 of service revenue that had previously been recorded as unearned revenue.In addition,a $2,200 stock dividend was issued to the stockholders.What can be said about cash flows considering these transactions?

A) Cash outflows from financing activities are $2,200.
B) Cash inflows from operating activities are $68,900.
C) Cash inflows from operating activities are $42,500.
D) There are no cash inflows or outflows as a result of these activities.