The net cash flow from operating activities this year at a popular restaurant is $256,000.Last year this

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The net cash flow from operating activities this year at a popular restaurant is $256,000.Last year this figure was $210,500. What is the percentage variance in this restaurant’s net cash flow from operating activities? 

a. 21.6%

b. (21.6%)

c. 17.8%

d. (17.8%)

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