Retail Green is a major local retail chain in Oman, selling groceries, clothing, electronic items, and homeware items. It has grown rapidly over 30 years across Oman with different stores. Growth has been through the expansion of existing stores, in addition to the opening of new stores. You have been recently appointed as a financial manager for the business main office. Your current role is to evaluate the cash flow from assets position and to help the business to plan for the next five years. Financial information for Retail Green is shown below.

Extract from financial statements

All figures in R.O millions

Income statement extraction for 2020	(R.O millions)
Earnings before interest and taxes	960
Interest paid	65
Taxable Income	895
Taxes	105
Net income	790

Balance sheet extraction (R.O millions)
	2019	2020
Long-term debt	560	605
Common stock	585	630
Paid -in surplus	65	70
Retained earnings	1,300	1,750

*Dividends paid for 2020 was 7.5%.

What would be the cash flow for creditors for Retail Green for 2020?

a.R.O 110 million

b.R.O 65 million

c.R.O 10 million

d.R.O 20 million

e.R.O 45 million