I'm struggling to figure out the "Increase in accounts receivable." I thought it was 180,000, 148,000, or 212,000, but all three answers were incorrect. I have no clue what the answer could be.

During 2020 , Acadia, Incorporated, earned net income of $440,000. The firm increased its accounts receivable during the year by $180,000. The book value of its assets declined by an amount equal to the year's depreciation charge, or $114,000, and the market value of its assets increased by $32,000. Based only on this information, how much cash did Acadia generate during the year? Please ignore taxes for this problem. Note: Negative amounts should be indicated by parentheses. Enter your answers in millions