Assuming Net Income for the year ls $235,000, what is the net operating cash flows given the following information: Increase in Salaries Payable Depreciation Expense Increase in Prepaid Rent Loss on sale of asset Increase in Accounts Payable Increase in Inventory $18,500 $7,000 $27,000 $1,200 $26,500 $67,000 O $327800 O $194,200 O $221.200 O $228.200