From the following information, calculate the cash flow from operating activities for each column. Put brackets around figures where appropriate.

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() A B D Operating profit before interest 36,620 29,937 20,060 Operating loss before interest 22,660 Depreciation 12,000 16,000 24,000 15,000 Increase in inventory 9,650 14,850 Decrease in inventory 5,840 5,622 Increase in trade receivables 2,240 12,795 Decrease in trade receivables 7,980 6,722 Increase in trade payables 3,380 9,713 Decrease in trade payables 6,840 11,629 Cash flow from operating activities ? ? ? ?