A company has 600,000 of net income and 310,000 of amortization expense for year 2 between yar 1 and year 2 accounts receivable decreased by 90,000 and inventory increased by 44,000 accounts payable decreased by 26,000 the company distributed 700,000 to stockholder what is the company's net change in cash as reported on its cash flow statement?

1. 230,000

2. 300,000

3. 540,000

4. 930,000