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23. The statement of income and expenses of a company shows a net income of $ 120,000. The depreciation expense was $ 50,000; there was a gain on sale of fixed assets of $ 80,000 and an increase in dividends payable of $ 30,000. The cash generated (inflow) or used (outflow) by operating activities was: a. $ 120,000 net inflow b. $ 90,000 net inflow c. $ 250,000 net inflow d. $ 280,000 net inflow