The following information is extracted from a financial statement:

Net income                                   $1000            

Decrease in accounts receivable       120            

Increase in inventory                          40

Increase in accounts payable              20

Decrease in wages payable                10

Increase in deferred taxes          40

Depreciation                                    100

Profit from the sale of fixed assets      10

Dividends paid out                              80

A.      $940.

B.      $1020.

C.      $860.

D.      none of the above.ok

答案:  这个答案怪异的很...

                     Depreciation                                  100

                     Deferred taxes (increase)               40

                     Profit from sale of equipment          (10)
Adjustment for working capital items:

                     Accounts receivable (decrease)      (120)

                     Inventory (increase)                       (40)

                     Accounts payable (increase)           (20)

                     Wages payable (decrease)        (10)

                     Cash flow from operations              940