SEC 1. Barlow Ltd uses the indirect method for the purpose of calculating net cash flow from operating activities in the statement of cash flows. The following information is provided for the year ended 31 December 20X0: S Profit before tax 5,600 Depreciation 956 Profit on sale of equipment 62 Increase in inventories 268 Increase in receivables 101 Increase in payables 322 What is the cash generated from operations? A S6,571 B $6,541 C $6,447 D$5,803