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Sam plc's statement of profit or loss shows profit before tax of 680,000, and includes the following amounts Depreciation expense 146,000 Profit on disposal of plant and equipment 57,000 Increase in provisions for warranties 11,000

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Sam plc's statement of profit or loss shows profit before tax of 680,000, and includes the following amounts Depreciation expense 146,000 Profit on disposal of plant and equipment 57,000 Increase in provisions for warranties 11,000. Assuming there are no differences between opening and closing inventories, receivables and payables, what is the figure for cash generated from operations in Sam ple's statement of cash flows?

A. 580,000 B. 758,000 C. 780,000 D. 872,000