A/R increased by 125, A/P decreased by 110, inventory increased by 45. The beginning balances for these accounts are 120, 230 and 70 respectively. Sales for the period are 145, cost of goods sold is 30, bad debt expenses 15, depreciation is 22, amortization is 13, and the total operating expenses (including bad debt expense, depreciation and amortization) is 220. Find the cash flows from operations.

a. -390

b. 510

c. -510

d. cannot be determined