The Following Information Is Provided for Identikit Ltd for the Period

The following information is provided for Identikit Ltd for the period ended 30 June 2015:
$$\begin{array} { | l | r | } \hline & \$ 0 \\\hline \text { Cost of goods sold for the year } & 460 \\\hline \text { Discounts received for early payment to suppliers } & 40 \\\hline \text { Opening balance of trade creditors } & 100 \\\hline \text { Closing balance of trade creditors } & 120 \\\hline \text { Opening balance of inventory } & 78 \\\hline \text { Closing balance of inventory } & 160 \\\hline \text { Sales for the year } & 1200 \\\hline \text { Discounts provided to customers for early payment } & 120 \\\hline \text { Sales returns } & 120 \\\hline \text { Opening balance of accounts receivable } & 300 \\\hline \text { Closing balance of accounts receivable } & 270 \\\hline \text { Bad debts expense } & 65 \\\hline \text { Opening balance of tax payable } & 60 \\\hline \text { Closing balance of tax payable } & 30 \\\hline \text { Tax expense } & 15 \\\hline \text { Interest expense } & 27 \\\hline \text { Dividends paid } & 73 \\\hline\end{array}$$
All transactions are in cash unless otherwise indicated.What is the net cash flow from operating activities for the period?

A) Cash inflow $371 000
B) Cash inflow $298 000
C) Cash outflow $554 000
D) Cash inflow $530 000