Firm A reported net income = $200,000 for 2014, sales = $540,000, expenses (excluding depreciation) =$180,000, and depreciation = $60,000. The company's AR (accounts receivable) increased by $40,000, during the year, and its AP (accounts payable) remained the same. The company's change in cash = ?

A) $120,000. B) $360,000. C) $150,000. D) $220,000.