3 Derrald Company's financial statements show the following items. Sales Wage expense Accounts receivable increase Loss on sale of equlpment Unearned rent income Rent revenue Dividends (declared and paid) Wages payable increase $200,000 80,000 36,000 13,000 22,000 50,000 40,000 26,000 25,000 Derrald has no other revenues or expenses. What is Derrald's net cash flow from operating activities?Depreciation expenseО $196,000О $182,000$154,000D$231,000D $132,000