Lense Laboratories' net income was $330,000. Given the account information below, what is the net operating cash flows for Lense Laboratories?

Increase in Accounts Receivable $63,000

Increase in Salaries Payable $57,000

Decrease in Inventory $36,000

Depreciation Expense $49,000

Increase in Prepaid Insurance $3,800

a. $538,800

b. $417,200

c. $405,200

d. $340,800