10. You collected the following information from financial statements. Net income: $450,000 Depreciation expense 60,000 Cash dividend 40,000 Accounts receivable, beginning 150,000 Accounts receivable, ending 110,000 Inventory, beginning 100,000 Inventory, ending 200,000 Accounts payable, beginning 90,000 Accounts payable, ending 160,000 10. Referring to Text & Data file, calculate the net cash flows from operating activities. $580,000 $390,000 $370,000 $520,000