A firm has net cash sales of $3500, earnings after taxes (EAT) of $1000, depreciation expense of $500, cost of goods sold (COGS) of $1500, and cash taxes of $500. Also, inventory decreased by $100, and accounts receivable increased by $300. What is the firm's cash flow from operations?（ ）
| Indirect Method | |
| EAT | +1000 |
| Depreciation | +500 |
| Change in Inv. | +100 a source |
| Change in Accts. Ree. | (300) a use |
| CFO | 1300 |
| Direct Method | |
| Net Sales | +3500 |
| Change in Accts. Rec. | (300) a use |
| COGS | (1500) |
| Cash Taxes | (500) |
| Change in Inv. | + 100 a source |
| CFO | 1300 |