Howard Industries' 2020 income statement reported total revenues of $550,000 and total expenses of $515,000 (including $30,000 of depreciation). The 2020 comparative balance sheet reported the following: cash- beginning balance, $50,000 and ending balance, $55,000; accounts receivable-beginning balance, $45,000 and ending balance $60,000; inventory- beginning balance, $58,000 and ending balance, $45,000; Equipment- beginning balance, $200,000 and ending balance, $225,000; accounts payable-beginning balance, $50,000 and ending balance $55,000. In addition to this information, Howard Industries also reported a $10,000 gain on the sale of equipment. Therefore, based only on this informatich, 2020 net cash inflow from operating activities was: O $48,000 O $78,000 $58,000 $83,000 O $72,000