Use the information below to determine cash flow from operations for 2016. Summary Balance Sheet Information 2016 2015 Cash $300 Summary Balance Sheet Information 2016 2015 Cash $300 $.2.40 Accounts receivable 200 180 Inventory 120 240 Prepaid insurance 90 120 Plant and equipment 600 510 Accumulated depreciation (240) (180) Accounts payable $380 $. 3.00 Bonds payable 150 120 Common stock 420 420 Retained earnings 120 270 Summary Income Statement Information Revenue $ 3., 300 COGS (1.000) Gross Profit 2, 300 Depreciation Expense (120) Rent Expense (800) Salary Expense (870) Income from Operations 510 Gain on Sale 30 Net Income $ 540 Cash Flow from Operations for 2016 is: A. $ 660 B. $ 540 C. $ 840 D. $810 E. none of the above