12. Aqua Ltd has operating profit for the year ended 30 June 2020 of £56,300, after charging depreciation of £18,500 and making a profit on the disposal of a car of £1,000. The balance sheet shows the...

12. Aqua Ltd has operating profit for the year ended 30 June 2020 of £56,300, after charging depreciation of £18,500 and making a profit on the disposal of a car of £1,000. The balance sheet shows the following:

Inventory
Trade Receivables Trade Payables

2019 2020 ££ 8,500 13,200 17,000 15,500 12,600 14,200

What is the net cash from operating activities?

a) £71,200

b) £72,200

c) £78,100

d) £77,100