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

Katsis Limited had the following cash flows during the reporting period:
$\bullet$ Acquisition of intangibles: €30 000
$\bullet$ Proceeds from disposal of plant: €28 000
$\bullet$ Receipts from customers: €832 000
$\bullet$ Payments to suppliers: €593 000
$\bullet$ Interest received: €17 600
$\bullet$ 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.