Insurance costs Timele 2 million Increase in working capital 5 million O&M Fees 3 million 5 million 32 million Interest Expenses Raw Material and Operating Costs Revenue from sales Capital expenditure 100 million 25 million Taxes 5 million 10 million Working capital Calculate gross operating cash flow O a. 28 O b. None of these C58 d. 53 O e. 23