Lense Laboratories' net income was $330,000. 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 $ 55,500 Decrease in Inventory $ 32,500 Depreciation Expense $ 47,500 Increase in Prepaid Insurance $ 3,800