ABC Company had cash flows for the year as follows ($ in millions): CASH RECEIVED FROM: Customers Interest on investments Sale of land Sale of common stock Issuance of debt securities $2,300 220 140 640 2,100 $ 320 110 1,500 CASH PAID FOR: Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inventory Dividends on common stock Operating expenses 3,500 1,000 280 550 ABC Company would report net cash inflows (outflows) from operating activities in the amount of: Multiple Choice $860. $540