Lense Laboratories' net income was $320,000. Given the account information below, what is the net cash flows from operating activities for Lense Laboratories? Increase in Accounts Receivable $ 68,000 Increase in Salaries Payable $ 53,500 Decrease in Inventory $ 32,500 Depreciation Expense $ 47,000 Increase in Prepaid Insurance $ 3,600