Lense Laboratories' net income was $280,000. Given the account information below, what is the net cash flows from operating activities for Lense Laboratories?

Increase in Accounts Receivable	$67,000
Increase in Salaries Payable	$53,500
Decrease in Inventory	$33,500
Depreciation Expense	$49,500
Increase in Prepaid Insurance	$3,500

$373,000$286,000$487,000$346,000