Assuming Net Income for the year is $255,000, what is the net cash flows from operating activities given the following information:

Increase in Salaries Payable	$	20,500
Depreciation Expense	$	7,500
Increase in Prepaid Rent	$	27,000
Loss on sale of asset	$	1,100
Increase in Accounts Payable	$	35,000
Increase in Inventory	$	52,000
Multiple Choice $240,100 $274,600 $332,900 $267,100