Coalville Company's financial statements show the following items:
Insurance expense $32,000
Cost of goods sold $80,000
Inventory decrease $36,000
Gain on sale of equipment $13,000
Prepaid insurance decrease $22,000
Interest revenue $50,000
Sales $200,000
Dividends (declared and paid) $40,000
Accounts payable decrease $18,000
Interest receivable increase $26,000
Depreciation expense $25,000
Coalville has no other revenues or expenses. What is Coalville's net cash flow from OPERATING activities?
a) $68,000
b) $152,000
c) $138,000
d) $178,000
e) $112,000
f) $102,000
g) $128,000
h) $108,000