Mechanic

CFO using the direct method:
Step 1: Revenues (4000)
+/ Decrease(increase) in accounts receivables (0, no information)
=Cash collected from customers
Step 2: +Cash investment income (0, no information)
Step 3: COGS (2000)
+/ Increase(decrease) in inventory (100)
+/ Decrease(increase) in accounts payable (+300)
=Cash paid to suppliers
Step 4: Salaries and wags expense(0, no information)
+/ Decrease(increase) in wages payable(0, no information)
= Cash paid to employees(0, no information)
Step 5: Other operating expenses (500)
+/ Increase(decrease) in prepaid expenses(0, no information)
+/ Decrease(increase) in accrued liabilities (0, no information)
= Cash paid for other operating expenses
Step 6:  Cash paid for interest (0, no information)
Step 7: Cash paid for income taxes (200)
= CFO=40002000500100+300200=1500
Is it B?