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Brett Limited had a profit after tax of $850 000 for the financial year. Included in this profit was: Depreciation expense of $120 000 Gain on sale of investments of $28 000 Also, accounts receivable increased by $39 000 and inventories decreased by $12 000. The cash flow from operating activities during the year was: a) $731 000. b) $785 000. c) $915 000 d) $969 000