Based on the information below, how would this affect Cash Flows from Operations?

Account: Prepaid Insurance

Beginning of the Year amount: 7,000

End of the Year amount: 8,000

A. 1,000

B. -1,000

Activity: Acquisition of new equipment for 1,200 in cash

A. 1,200

B. -1,200

Activity: Net Income of 4,200

A. 4,200

B. -4,200

Account: Bonds Payable

Beginning of the Year amount: 10,000

End of the Year amount: 130,000

A. 120,000

B. -120,000

Account: Accounts Payable

Beginning of the Year amount: 18,000

End of the Year amount: 22,000

A. 4,000

B. -4,000

Account: Accounts Receivable

Beginning of the Year amount: 49,000

End of the Year amount: 54,000

A. 5,000

B. -5,000