The following balance sheets apply to Foster & Company at year-end December 31, 2017:

Assets	2017	2016
Cash & Cash Equivalents	$1,200	$800
Accounts Receivable	400	440
Inventory	1,220	740
Land	820	500
Equipment	4,600	4,140
Accumulated Depreciation	(800)	(620)
Total Assets	$7,440	$6,000
Liabilities & Stockholders' Equity
Accounts Payable	$1,000	$1,600
Long-Term Borrowings	1,440	1,800
Common Stock	2,000	1,200
Retained Earnings	3,000	1,400
	$7,440	$6,000

Additional Information:

1. Net Income for 2017 was $2,200.

2. During 2017, the Company sold Equipment for $740, that originally cost $740 and had a book value of $600.

3. The Company sold Land for $400, resulting in a Loss of $80. The remaining Land change was due to the acquisition of Land for Common Stock

Using the indirect method, calculate Cash Flow from Operations for December 31, 2017:

Group of answer choices

$1,420

$1,240

$1,060

$1,180

$2,200