Consider the following Income Statement of Stars Ltd. on 31/12/2019: Sales Revenue 50,000 (2,000) 48,000 (1,000) Cost of goods sold Gross profit Distribution expenses Administrative expenses Depreciation expense Operating profit Interest receivable Profit before taxation (200) (1,500) 45,300 2,000 47,300 Taxation (8,987) Profit after taxation 38,313 . Additional information: During accounting year 2020 there was an increase in inventories of 500, Trade receivables increased in 1,000. Stars Ltd, made a loss after selling a vehicle of 8,000. Considering the previous information, the net cash flow from operating activities equals to: Administrative expenses (200) Depreciation expense (1,500) Operating profit 45,300 Interest receivable 2,000 Profit before taxation 47,300 Taxation (8,987) Profit after taxation 38,313 Additional information: . During accounting year 2020 there was an increase in inventories of 500. Trade receivables increased in 1,000. Stars Ltd. made a loss after selling a vehicle of 8,000. Considering the previous information, the net cash flow from operating activities equals to: Select one: O a. 53,300 O b. 39,300 O c. None of the answers is true, O d. 40,300