Jake Co.'s Year 1 statement of cash flows reported cash provided from operating activities of $400,000. For Year 1 , depreciation of equipment was $190,000, amortization of intangibles $5,000, and dividends paid on common stock were $100,000. In Reed's Year 1 statement of cash flows, what amount was reported as net income? $595,000 $205,000 $105,000 $305,000