Consider the following financial data for a company that is preparing its cash flow statement: Amortization expense $ 150,000 Cash dividends paid to common shareholders 75,000 Net income 1,500,000 Work-in-process inventory increase over the prior year 300,000 Gain on sale of equipment 50,000 Using the indirect method, cash flow from operating activities would be A. $1,300,000 B. $1,225,000 C. $1,375,000 D. $1,350,000