Hansen Corporation reported net income of $328,000 for the current year. In addition, Accounts Payable increased $24,000 during the year, inventory increased by $15,000, and Accounts Receivable decreased by $20,000. Using the indirect method, what is the net cash flow from operating activities?

A)

$328,000

B)

$387,000

C)

$357,000

D)

$317,000