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A company had net income of $ 2 5 6 , 0 7 6 and depreciation expense of $ 2 7 , 7 8 1

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A company had net income of $256,076 and depreciation expense of $27,781. During the year, accounts receivable and inventory increased by $14,477 and $38,837, respectively. Prepaid expenses and accounts payable decreased by $2,779 and $6,166, respectively. There was also a loss on the sale of equipment of $7,200. How much was the net cash flows from operating activities on the statement of cash flows using the indirect method?
a. $234,356
b. $219,956
c. $291,057
d. $270,084
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