Based on the information below, determine the Cash flows from Operating Activities for the fiscal year ended 12/31/21 for the Twitter Inn. What is your answer? The list of net changes in comparison to 2020 is shown below: Cash decreased by $5,000 Marketable Securities (long-term) increased by $15,000 Accounts Receivable decreased by $12,000 Inventory increased by $6,000 Prepaid expenses decreased by $2,000 Accounts Payable decreased by $3,000 Accrued Payroll increased by $4,000 Income Taxes Payable increased by $6,000 Dividends Payable decreased by $25,000 Additional Information Net Income was $130,000 Depreciation was $105,000 Amortization expense was $15,000 There was a $25,000 gain on the sale of Longterm Marketable Securities There was a $60,000 gain on the the sale of Long-Term investments There was a $30,000 loss on the sale of Equipment \begin{tabular}{l} $80,000. \\ \hline 108,000. \\ $185,000. \\ $200,000. \\ $210,000. \end{tabular}