Assuming Net Income for the year is $250,000, what is the net operating cash flows given the following information:

Increase in Salaries Payable	$19,500
Depreciation Expense	$6,000
Increase in Prepaid Rent	$29,000
Loss on sale of asset	$1,350
Increase in Accounts Payable	$29,000
Increase in Inventory	$61,000

$338,650

$215,850

$244,850

$250,850