The following account balances are for Curran Company: 12/31/Year 1 12/31/Year 2 Accounts receivable $84,000   $60,000  Prepaid rent  8,000    4,000  Long-term marketable securities  80,000    70,000  Dividends payable  6,000    2,000  Salaries payable  8,000   $2,000  Notes payable  44,000    34,000   Additional data for Year 2:(1) Sales on account for the period totaled $100,000.(2) Salary expense was $14,000.(3) Rent expense was $12,000. Based on this information, what was the net cash inflow from operating activities for Year 2?

A. $74,000.
B. $88,000.
C. $84,000.
D. $92,000.


Answer: D

Business

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