Katsis Limited Had the Following Cash Flows During the Reporting

Katsis Limited had the following cash flows during the reporting period:
Purchase of intangibles $20 000
Proceeds from sale of plant $28 000
Receipts from customers $832 000
Payments to suppliers $593 000
Interest received $17 600
Income taxes paid $45 500
The net cash flows from operating activities was:

A) $211 100.
B) $219 100.
C) $239 100.
D) $256 600.