Flash Limited had the following cash flows during the reporting period: Purchase of intangibles $80 000
Proceeds from sale of plant $36 000
Receipts from customers $853 000
Payments to suppliers $696 000
Interest received $ 36 500
Income taxes paid $57 000
The net cash flows from operating activities was:

A) $220 000
B) $136 500
C) $187 000
D) $193 500

Net Cash Flows

The total amount of money being transferred into and out of a business, especially as affecting liquidity.

Operating Activities

Transactions and events that enter into the determination of net profit or loss.

Interest Received

Income earned from investing in interest-bearing financial instruments or accounts, such as savings accounts, bonds, or loans.