The net income for Akira Industries for 2012 was ¥302,000.During 2012, depreciation on plant assets was ¥114,000, amortization of patent was ¥50,000, and the company incurred a loss on sale of plant assets of ¥27,000.What is the net cash flow from operating activities?
A) ¥111,000
B) ¥439,000
C) ¥339,000
D) ¥493,000
Correct Answer:
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