The following selected information is for Acme Learning Center at, and for the year ended, December 31, 20X9, and 20X8:

The following selected information is for Acme Learning Center at, and for the year ended, December 31, 20X9, and 20X8:

Selected Balance Sheet Accounts                        12/31/X9           12/31/X8

Fixed Assets                                                    $ 188,000          $ 158,000

Inventory                                                            52,000              60,000

Prepaid Expense                                                  14,000              10,000

Retained Earnings                                               46,000              38,000

Accounts Payable                                                38,000              25,000

Accounts Receivable                                            58,000              44,000

Accumulated Depreciation                                   86,000              70,000

Cash                                                                   38,000              28,000

Wages Payable                                                     4,000              14,000

Selected Income Statement Accounts

Depreciation Expense                                        $ 28,000

Gain on Sale of Fixed Asset                                   6,000

Net Income                                                          43,000

Sales                                                                  182,000

Wages Expense                                                   68,000

Using the indirect method, what is the cash flow from operations for Acme Learning Center for the year ended December 31, 20X9?

A) $63,000

B) $57,000

C) $83,000

D) $58,000