Calculate Net Cash Flow from Operating Activities If: Statement of Financial

Multiple Choice

Calculate net cash flow from operating activities if: Statement of financial performance (extract)
$\begin{array}{ll}\text { Sales (credit) } & \$ 80,000 \\\text { Less Expenses (cash) } & \$ 48,000 \\\text { Profit } & \$ 32,000\end{array}$ Ledger account (extract)
$\begin{array}{lll} & \text { Start of } & \text { End of } \\& \text { Period } & \text { Period } \\\text { Accounts receivable } & \$ 6000 & \$ 9000\end{array}$

A) $19 000
B) $29 000
C) $25 000
D) $22 000