Hayward Corporation had net sales of $610,000 and cost of goods sold of $360,000 for the just completed year. Shown below are the beginning and ending balances for the year of various accounts:

	Ending	Beginning
Cash	$ 42,000	$ 31,000
Accounts receivable	$ 87,000	$ 72,000
Inventory	$ 96,000	$ 83,000
Accounts payable	$ 23,000	$ 29,000

The company prepares its statement of cash flows using the direct method.

On its statement of cash flows, what amount should Howard show for its cost of goods sold adjusted to a cash basis (i.e., cash paid to suppliers)?