need a step by step full solution explanation on why the answer is $32 and how. thanks

Question 8 Review A company started business on January 1, 2017. At the end of 2017, the financial statements showed the following amounts: What is net cash inflow from operating activities for 2017? Sales......... Cost of goods sold........ Depreciation expense Other expenses Accrued wages payable....... Accounts receivable........... Accounts payable..... Bank Loan.... $180 112 10 30 4 18 8 10 Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer a a $22 OT $32 $18 d $42 Correct Answer: b - $32