The following information was extracted from the accounting records of for the first year of the firm's first year of the Explicit forecast period: Gross profit R440 000 Other operating expenses (R61 000) Depreciation expense (R280 000) Net profit after tax R288 480

The following were non-operating items: Interest income R20 000 Dividend income R30 000 Finance costs R40 000 Company tax rate 28%

Calculate the Gross Operating cash flow to the firm using EBITABNOI. Please show workings.

A R552 880 B. R480 550 C. R585 400 D. R529 880