Katsis Limited Had the Following Cash Flows During the Reporting $\blacktriangleright$

Katsis Limited had the following cash flows during the reporting period:
$\blacktriangleright$ Purchase of intangibles $30 000
$\blacktriangleright$ Proceeds from sale of plant $28 000
$\blacktriangleright$ Receipts from customers $832 000
$\blacktriangleright$ Payments to suppliers $593 000
$\blacktriangleright$ Interest received $17 600
$\blacktriangleright$ Income taxes paid $45 500
The net cash flows from operating activities was:

A) $211 100
B) $239 100
C) $256 600
D) $269 100.