Naper Inc. summarized the following information for 2020: Net increase in cash $15,000 Net decrease in deferred tax liability, noncurrent 5,000 Loss on sale of fixed assets 2,000 Increase in accounts receivable, net 8,000 Decrease in inventory 6,000 Increase in accounts payable 10,000 Increase in nontrade note payable 6,000 Depreciation expense 11,000 Net income 180,000 Based on the information provided, what is net cash flows from operating activities for 2020? Select one: a. $196,000 b. $217,000 c. $202,000 d. $223,000