Happy Perabot has sales of RM226,000, depreciation of RM47,200, interest expense of RM41,400, costs of RM121,200, and taxes of RM14,622. The firm has net capital spending of RM26,400 and a decrease in net working capital of RM12,300. What is the cash flow from assets for the year?

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A. RM45,985

B. RM29,068

C. RM76,078

D. RM20,810