Accounts receivable 36,000Gain on sale of equipment 13,000Prepaid rent increase 22,000Cash used to r

Accounts receivable 36,000Gain on sale of equipment 13,000Prepaid rent increase 22,000Cash used to repay long-term loans 80,000Accounts payable decrease 18,000Inventory decrease 50,000Dividends (declared and paid) 40,000Interest payable decrease 26,000Cash paid to purchase new equipment 125,000Depreciation expense 25,000Net cash flow from operating activities positive 100,000This is not a full list of all the items on teh statement of cash flows, but listed items reported in the operating activities section if its statements of cash flows. What is the net income?a. 28,000B. 42,000C. 68,000D. 118,000E. 92,000F. 290,000G. 108,000H. 132,000