the answer is C but i need to know how to get that ...

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Accounting

the answer is C but i need to know how to get that
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30.Lane Co., a sole proprietorship, had the following income statement for the current year: Sales Cost of Goods Sold Gross Profit $440,000$00,000$140,000 Operating Expenses: Wages Expense Depreciation Expense $81,0003,000 The amount of cash generated from operations this year was: A. $30,000 C. $64,000 B. $27,000 D. $58,000

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