单项选择题
The following figures are taken from Sawyer’s accounts for the years ended 30 November:
2007 2006

Depreciation charge 100 90
Closing inventory 350 310
Closing receivables 160 135
Closing payables 225 210
Profit before tax 930 900
What is the cash flow from operating activities for the year ended 30 November 2007
A.$980B.$780
C.$1,080
D.$940
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