Alcan Corporation Reports the Following Information for 2017 What Is the Net Cash Inflow from Operating Activities?
A)

Alcan Corporation reports the following information for 2017. $\begin{array}{ll}\text { Credit sales } & \$ 599,000 \\\text { Collections from customers } & 480,000 \\\text { Interest received on investments } & 20,000 \\\text { Dividends paid to common shareholders } & 11,000 \\\text { Cost of goods sold } & 335,000 \\\text { Payments to inventory suppliers } & 339,500 \\\text { Amortization expense } & 25,000 \\\text { Operating expenses } & 70,000 \\\text { Payments for operating expenses } & 72,500 \\\text { Interest and taxes paid } & 12,300\end{array}$ What is the net cash inflow from operating activities?

A) $64,700
B) $78,200
C) $75,700
D) $194,700