Extracts from the financial statements of Barbara Ltd are set out below: Income statement for the year ended 31 December 2021 $'000 Turnover 400 Cost of sales (175) Gross profit 225 Profit on sale of non-current asset 80 Expenses (35) Depreciation (40) Net profit 230 Statement of financial position as at 31 December 2020 2021 $'000 S'000 Inventories + receivables - 50 65 current liabilities What figure would appear in the cash flow statement of Barbara Ltd for the year ended 31 December 2021 in respect of cash generated from operations? A $230,000 B $270,000 C $175,000 D $190,000