Credit sales Cash received from equipment sold Rent paid in advance Purchased supplies on credit Cost of sales Cash sales Collections from accounts receivable Beginning cash balance

18,000 4,500 840 1,200 21,000 12,000 11,200 800

Purchase of new computers Proceeds from bank loan Salaries paid Rent expense Suppliers paid Depreciation expense Dividends paid Ending cash balance

18,600 5,000 6,800 420 960 1,800 6,000 300

The net cash flow from operating activities of the statement of cash flows prepared from the above information is

	a.	$13,400
	b.	Unable to be calculated from the information given
	c.	$8,600
	d.	$14,600
	e.	$(6,400)