Allen Company's income statement reported total revenues, $930,000 and total expenses (including $41,000 depreciation) of $735,000. The balance sheet reported the following: accounts receivablebeginning balance, $53,000 and ending balance, $51,500; accounts payablebeginning balance, $26,500 and ending balance, $31,500. Therefore, based only on this information, the net cash inflows from operating activities were:

$242,500

$239,500

$198,500

$232,500