Fillmore Company's financial statements show the following:

Sales: $300,000
Wage expense: $120,000
Accounts receivable decrease: $54,000
Prepaid rent increase: $33,000
Rent expense: $75,000
Wages payable decrease: $39,000
Depreciation expense: $37,500

Fillmore has no other revenues or expenses. What is Fillmore’s net cash flow from operating activities?
A. $109,500
B. $87,000
C. $165,000
D. $138,000
E. $67,500