The following information related to Yewtree Ltd is for the year ended 31 December 2017.

Increase in trade receivables 5,300

Decrease in inventory 5,700

Decrease in trade payables 2,000

Depreciation expense 600

Increase in salaries payable 1,500

Profit for the year 9,500

What is the amount of cash flows from operating activities for the year ended 31 December 2017?

a)

10,000

b)

10,200

c)

8,500

d)

8,400