During the 2013 Accounting Period the Maynard Company Earned $155,000

During the 2013 accounting period the Maynard Company earned $155,000 of sales revenue on account and accrued $112,500 of operating expenses. The company also earned $16,400 of service revenue that had previously been recorded as unearned revenue. In addition, a $12,200 stock dividend was issued to the stockholders. What can be said about cash flows considering these transactions?

A) Cash outflows from financing activities are $12,200.
B) Cash inflows from operating activities are $58,900.
C) Cash inflows from operating activities are $42,500.
D) There are no cash effects.