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47. The following information is provided for Identikit Ltd for the period ended 30 June 2015: $000 460 401 100 120 78 1601 1 200 Cost of goods sold for the year Discounts received for early payment to suppliers Opening balance of trade creditors Closing balance of trade creditors Opening balance of inventory Closing balance of inventory Sales for the year Discounts provided to customers for early payment Sales returns Opening balance of accounts receivable Closing balance of accounts receivable Bad debts expense Opening balance of tax payable Closing balance of tax payable Tax expense Interest expense Dividends paid 1201 120 300 270 65 60 30 15 27 73 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