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A company had net income of $ 2 9 4 , 0 5 9 and depreciation expense of $ 2 8 , 6 1 0

A company had net income of $294,059 and depreciation expense of $28,610. During the year, accounts receivable and inventory increased by $14,800 and $27,989, respectively. Prepaid expenses and accounts payable decreased by $2,320 and $4,635, respectively. There was also a loss on the sale of equipment of $3,050. How much was the net cash flows from operating activities on the statement of cash flows using the indirect method?
a. $314,845
b. $280,615
c. $274,515
d. $325,719
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