In 2008, Upper Crust had cash flows from investing activities of ?$265,000 and cash flows from financing activities of ?$162,000. The balance in the firm's cash account was $87,000 at the beginning of 2008 and $117,000 at the end of the year. What was Upper Crust's cash flow from operations for 2008?

$117,000

$427,000

$30,000

$457,000