8. X Co. purchased $2,000 of inventory on account. This inventory was sold for $3,000 cash. The amount of gross margin reported on the income statement and the amount of net cash inflow from operating activities reported on the statement of cash flows would be

a.		$1,000 / $3,000.
b.		$3,000 / $1,000.
c.		$1,000 / $-0-.
d.		$-0- / $1,000.