In fiscal year $2022,$ Peloton, Inc. recorded a restructuring charge of $$611\mathrm{.}3$

million $"$to realign the Company's operational focus to support its multi$-$year

growth, scale the business, and improve costs". The company's financial

statement footnotes indicated that expected employee separation payments

and related professional fees amounted to $$124\mathrm{.}5$ million and that asset write$-$

downs accounted for the remainder. Peloton did not previously have any

accruals for restructuring charges. At the end of the year, the company's

balance sheet included a restructuring accrual of $$10\mathrm{.}9$ million.

The cash flow effect of Peloton's restructuring during fiscal year $2022$ was

$$124\mathrm{.}5$ million.

$$135\mathrm{.}4$ million.

$$113\mathrm{.}6$ million.

$$600\mathrm{.}4$ million.