The following is a list of various cash payments and cash receipts:

Based only on the above items, net cash flows from operating activities are:

a. \(\$ 138,000\)

b. \(\$ 91,000\)

c. \(\$ 120,000\)

d. \(\$ 163,000\)

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Cash paid to suppliers and employees.. $420,000 Dividends paid.... 18,000 Interest paid... 12,000 Purchases of plant assets 45,000 Interest and dividends received .... 17,000 Payments to settle short-term bank loans 29,000 Income taxes paid .... 23,000 Cash received from customers 601,000