Anderson Company has an accrual basis net income of $270,000 and the following related items: Depreciation expense $57,000 Accounts receivable increase 18,000 Inventory decrease 21,000 Accounts payable decrease 12,000 How much is Anderson's net cash flow from operating activities for the year?
A. $318,000
B. $303,000
C. $186,000
D. $261,000