Accounts receivable arising from sales to customers amounted to $100,000 and $85,000 at the beginning and end of the year, respectively. Accounts payable to trade vendors amounted to $70,000 and $95,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $245,000. Based on these transactions, which of the following would be the cash flows from operating activities to be reported on the statement of cash flows? $355,000 $285,000 $240,000 $155,000