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【单选题】
The following information relates to CFS:$’000MachineryCost at 1 January 20x0AdditionsDisposalCost at 31 December 20x0Accumulated depreciation at 1 January 20x0Depreciation chargeDisposalAccumulated depreciation at 31 December 20x08020(10)90158(6)17The proceeds on disposal of the machine were $1,000.CFS is preparing the statement of cash flows for the year ended 31 December 20x2. In relation to the items above, what should the net adjustment be to operating profit in order to determine the net cash flow from operating activities?A.
Deduct $11,000
B.
Add back $3,000
C.
Add back $5,000
D.
Add back $11,000
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