thank you in advance for help!

The following information relates to Rigsby Company: Net income 1,560 Increase in accounts receivable 1,200 Decrease in inventory 1,440 Increase in accounts payable 480 Increase in property, plant and equipment (cost) 480 Increase in bank loans 1,320 Dividends paid to stockholders 240 Depreciation 2,400 Gain on sale of equipment 240 The cash flow from operations under the U.S. GAAP is: (YOU MUST SHOW COMPUTATIONS) A. $4,440 B. $6,840 C. $4,680