Company FDC Inc. posted the following balance sheet and income statement. What is Company FDCs, Inc.s operating cash flow?

Balance Sheet
Cash	$60,000		Accounts Payable	$185,000
Accounts Receivable	135,000		Notes Payable	125,000
Inventories	225,000		Long-term debt	115,000
Net Plant and Equipment	525,000		Common Stock	360,000
			Retained earnings	160,000
Total Assets	$925,000		Total liabilities and Stockholders Equity	$925,000

Income Statement
Sales	$525,000
Cost of goods sold	215,000
Depreciation	65,000
Earnings before interest and taxes	245,000
Interest expense	35,000
Net profit before taxes	210,000

a. $394,000

b.

$191,000

c.

$236,500

d.

$359,000