Moon fartilizers Ltd has just adopted IFRS. Information are as follows. Profit for the year before tax OMR 200,000, inventories at the beginning OMR 14,000, inventories at the end OMR 18,000, goodwill at the beginning OMR 30,000, goodwill at the end OMR 35,000, depreciation during the year OMR 40,000, transfer to general reserve OMR 2,000, accounts receivable at the beginning OMR 23,000, accounts receivable at the end OMR 20,000, outstanding salary at the beginning OMR 13,000, outstanding salary at the end OMR 9,000. They need your help to calculate cash from operating activities by indirect method: a. OMR 230,000 b. OMR 242,000 c. OMR 237,000 d. OMR 240,000