Assuming Net Income for the year is $235,000, what is the Operating Cash Flows given the following information: Increase in Salaries Payable $21,000 Depreciation Expense $7,500 Increase in Prepaid Rent $29,500 Loss on sale of asset $1,450 Increase in Accounts Payable $31,000 Increase in Inventory $61,000 $234,950 $242,450 $205,450 $324,050