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24.17 Big Time Co had the following transactions during the year.
Purchases from suppliers were $18 ,500, of which $2, 550 was unpaid at the year end. Brought forward payables were $1,000.
Wages and salaries amounted to $9,500, of which $750 was unpaid at the year end. The financial statements for the previous year showed an accrual for wages and salaries of $1 ,500.
Interest of $2,100 on a long term loan was paid in the year.
Sales revenue was $33 ,400, including $900 receivables at the year end. Brought forward receivables were $400.
Interest on cash deposits at the bank amounted to $175.
Using the direct method, what is Big Time Co's cash flow from operating activities?
A $3,425
B $3,775
C $1,425
D $6,775
答案：B
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