$8$ Garland Company's financial statements show a net income of $$243,000.$ The following items also appear in Garland's financial statements.

Depreciation expense: $$55,000$

Accounts receivable decrease: $$60,000$

Prepaid rent increase: $$40,000$

Accounts payable decrease: $$45,000$

What is Garland's net cash flow from operating activities?

$$353,000$

$$233,000$

$$363,000$

$$273,000$

$$243,000$