$000 460 40 1 200 120 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 All transactions are in cash unless otherwise indicated. What is the net cash flow from operating activities for the period? Cash inflow 5371 000 Cash inflow 5296 000 Cash outflow 5554 000 Cash inflow 5530 000 X NP