Shown below are extracts from a firm's Profit and Loss Statement and Balance Sheet. 2016 Extracts from Profit and Extracts from 2015 Loss Statement for the Balance Sheets year ending 31/12/16 ($000) as at 31 December ($000) Depreciation 10 Accounts 24 13 Receivable Net Profit 197 Inventory 13 27 Accounts 24 21 Payable 12 Income Tax 6 Payable What is the value of Cash Flow from Operations? Select one a. 209,000 b. 207,000 C. 203,000x d. 202,000