Black Companys income statement and balance sheet showed the following balances for year 2020 and 2021. Assume all other account balances are irrelevant for this question.

Year 2021 Net Income $350,000

Year 2021 Depreciation expense $50,000

Year 2021 Accounts Receivables $150,000

Year 2021 Inventory $200,000

Year 2020 Accounts Receivables $70,000

Year 2020 Inventory $150,000

		2021 CFFO lagged behind Net Income by $80,000
		2021 CFFO exceeds Net Income by $110,000
		2021 CFFO lagged behind Net Income by $50,000
	.	2021 CFFO exceeds Net Income by $80,000