Victoria has prepared the operating activities section of her statement of cash flows but is concerned she may have made some mistakes. Profit before tax Depreciation Finance costs Increase in inventories Decrease in receivables Increase in payables 32,000 (8,000) (6,000) (4,000) 3,000 (2,000) 15,000 What is the correct "Net cash from operating activities" to be presented in the Statement of cash flows? O a. 35,000 O b. 47,000 O c. 19,000 O d. 45,000