A Business Has Cost of Sales of £38 000 and Sales

Multiple Choice

A business has cost of sales of £38 000 and sales of £55 000, It had £3 000 in inventory at the start of the year and purchased £43 000 of goods during the year. All transactions were for cash.
-what was the cash flow for the year?

A) £17000
B) £ 9000
C) £12000
D) £14000
E) None of the above