Alvez reports net income of $320,000 for the year ended December 31. It also reports $101,500 depreciation expense and a $10,900 loss on the sale of equipment. Its comparative balance sheet reveals a $43,800 increase in accounts receivable, a $11,100 decrease in prepaid expenses, a $16,700 increase in accounts payable, a $13,700 decrease in wages payable, a $81,600 increase in equipment, and a $109,000 decrease in notes payable. Calculate the net increase in cash for the year.

Multiple Choice $223,000. $402,700. $212,100. $321,100. $293,700.