10) Lenses Laboratories' net income was $250,000. Given the account information below, what is the net cash flows from operating activities for Lenses Laboratories? S $ 60,000 $ 50,000 $30,000 $ 45,000 $ 3,000 Increase in Accounts Receivable Increase in Salaries Payable Decrease in Inventory Depreciation Expense Increase in Prepaid Insurance A) $152,000. C) $438,000 B) $312,000. D) $278,000