Jana Limited Has the Following Figures in the Financial Statements

Multiple Choice

Jana Limited has the following figures in the financial statements for the year ended 31 August 2019:
$\begin{array}{|l|c|c|}\hline & 2019 & 2018 \\\hline & £ & £ \\\hline \text { Operating (loss) /proft } & (5,000) & 15,000 \\\hline \text { Depreciation charged in year } & 45,000 & 42,000 \\\hline \text { Inventories } & 28,000 & 35,000 \\\hline \text { Trade receivables } & 43,000 & 32,000 \\\hline \text { Trade payables } & 38,000 & 30,000 \\\hline\end{array}$ What is Jana Limited's cash inflow from operating activities for the year ended 31 August 2019 using the indirect method?

A) £14,000
B) £24,000
C) £44,000
D) £54,000