Luigi Limited Has an Operating Profit for the Year Ended

Multiple Choice

Luigi Limited has an operating profit for the year ended 30 June 2019 of £84,000. During the year, £65,000 depreciation was charged on the company's non-current assets. Inventory at 30 June 2018 was £20,000, while inventory at 30 June 2019 was £25,000. Trade receivables at 30 June 2019 were £35,000 compared to trade receivables at 30 June 2018 of £38,000. Trade payables at 30 June 2019 totalled £29,000 compared to trade payables at 30 June 2018 of £31,000. What is Luigi Limited's cash inflow from operating activities for the year ended 30 June 2019 using the indirect method?

A) £139,000
B) £145,000
C) £149,000
D) £153,000