Dashboard For the year 2018, a company sold 400 units for $100 per unit. The cost of goods sold is $62.50 per unit and the shipping charges paid are $3 per unit. The additional information is summarized as follows: Description Amount Beginning inventory $9,375 Ending inventory $6,250 Operating expenses: Advertising expense $2,500 Bank Fees $100 Telephone expenses $1,000 Utilities $500 Office Supplies expense $500 Sale of equipments $3,000 Repayment of note payable $5.000 The income taxes paid for the year are $2,500. Compute the cash flows from the operating activities using the direct method. a. The cash flows from the operating activities is $12,325. b. The cash flows from the operating activities is $1 1,025. c. The cash flows from the operating activities is $9,825. A\\ SHOT ON OPPO d. The cash flows from the operating activities is $12,825