Brett Limited Had a Profit After Tax of $850 000

Brett Limited had a profit after tax of $850 000 for the financial year. Included in this profit was:
Depreciation expense of $120 000
Gain on sale of investments of $28 000
Also, accounts receivable increased by $39 000 and inventories decreased by $12 000. The cash flow from operating activities during the year was:

A) $731 000.
B) $785 000.
C) $915 000.
D) $969 000.