Assuming Net Income for the Year Is $115,000,what Is the Net

Assuming Net Income for the year is $115,000,what is the net operating cash flows given the following information: $$\begin{array} { | l | r | } \hline \text { Increase in Salaries Payable } & \$ 16,000 \\\hline \text { Depreciation Expense } & \$ 6,000 \\\hline \text { Increase in Prepaid Rent } & \$ 24,000 \\\hline \text { Loss on sale of asset } & \$ 1,000 \\\hline \text { Increase in Accounts Payable } & \$ 25,000 \\\hline \text { Increase in Inventory } & \$ 50,000 \\\hline\end{array}$$

A) $112,000.
B) $88,000.
C) $118,000.