The following information are offered to you for X Company

Account Name	2019	2018
Inventory	65,000	50,000
Accounts payable	65,000	55,000

Other information:

COGS at 2019 is $35,000.

Cash receipts from customers at 2019 is $95,000

Cash paid for operating expenses at 2019 is $ 30,000.

Using direct method, the net cash flows from operations are:

Select one:

a. $25,000

b. $40,000

c. $30,000

d. $65,000

e. All answers are wrong