if cash receipt from customers is $450,000. and cash paid for suppliers is $200,000, for operating expenses $140,000 and for tax is $30,000. in addition, the gain proceeds from sale of an equipment is $ 20,000. the net cash flows from operating activities is

a.

$ 110,000

b.

$100,000

c.

$ 140,000

d.

$ 80,000