A company reported the following information for a financial year: $\begin{array}{lr}
\text { Profit from ordinary activities before incometax expense } & 264000 \
\text { Income tax expense } & 70000 \
\text { Depreciation expense } & 24000 \
\text { Issue of shares } & 120000 \
\text { Loan made to another company } & 24000 \
\text { Increase in accounts receivable } & 8000 \
\text { Decrease in inventories } & 12000 \
\text { Cash received from loans receivable } & 4000 \
\text { Dividends paid } & 16000
\end{array}$ What is the net cash inflow from operating activities?
A) $166 000.
B) $222 000.
C) $236 000.
D) $292 000.

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The Answer of A company reported the following information for a financial year: $\begin{array}{lr}
\text { Profit from ordinary activities before incometax expense } & 264000 \
\text { Income tax expense } & 70000 \
\text { Depreciation expense } & 24000 \
\text { Issue of shares } & 120000 \
\text { Loan made to another company } & 24000 \
\text { Increase in accounts receivable } & 8000 \
\text { Decrease in inventories } & 12000 \
\text { Cash received from loans receivable } & 4000 \
\text { Dividends paid } & 16000
\end{array}$ What is the net cash inflow from operating activities?
A) $166 000.
B) $222 000.
C) $236 000.
D) $292 000.

A Company Reported the Following Information for a Financial Year