Cash Flow from Operating Activities Calculation

ABC Technologies reported the following cash flow activities for the year ending December 31, 2023:

• Cash received from customers: $500,000
• Cash paid to suppliers: $300,000
• Cash paid for interest expense: $20,000
• Cash paid for dividends: $30,000
• Cash received from the sale of equipment: $50,000
• Purchase of new machinery: $100,000

Using the above information, which of the following options represents the cash flows from operating activities?