Jameson Ltd. uses the direct-method when preparing their statement of cash flows. For the current fiscal year, sales (all on account) totalled $1,420,000. Accounts receivable had a balance of $560,000 at the beginning of the year and $435,000 at the end of the year. Inventory purchases (all on account) totalled $895,000, with accounts payable having a beginning balance of $52,000 and an ending balance of $61,000. Based on this information only, cash flows from operatings activities for the year are ________________.

Select answer from the options below

$659,000

$409,000

$391,000

$641,000