Rowdy's Restaurants cash flow (in millions)

Cash received from:
Customers	$2,700
Interest on investments	260
Sale of land	160
Sale of Rowdy's capital stock	720
Issuance of debt securities	2,600

Cash paid for:
Interest on debt	$360
Income tax	140
Debt principal reduction	2,100
Purchase of equipment	5,200
Purchase of inventory	1,600
Dividends on capital stock	380
Operating expenses	620

Rowdy's would report net cash inflows (outflows) from operating activities in the amount of:

A. $(140) Milliion

B. $240 Million

C. $380 Million

D. $600 Million