Tracy Company Reports the Following in Its Statement of Cash

Tracy Company reports the following in its statement of cash flows:
$\begin{array}{lr}\text { Net income } & \$ 1,000 \\\text { Depreciation and amortization } & 350 \\\text { Decrease (Increase) in accounts receivable } & (10) \\\text { Decrease (Increase) in inventory } & 200 \\\text { Decrease (Increase) in prepaid expenses } & 80 \\\text { Increase (Decrease) in trade payables } & (300) \\\text { Increase (Decrease) in taxes payable } & 75 \\\text { Cash flow from operations } & \$ 1.395\end{array}$

-Tracy used the indirect method of determining cash flow from operations (CFO) . If it had used the direct method:

A) CFO would have been higher as gains are not deducted in arriving at CFO.
B) CFO would have been lower as losses and depreciation are not added back in arriving at CFO.
C) CFO would have been the same.
D) it is not possible to determine what CFO would have been without more information.