Net Change in Cash and Marketable Securities In 2023, Upper Crust had cash flows from investing activities of $290,000 and cash flows from financing activities of $167,000. The balance in the firm's cash account was $82,000 at the beginning of 2023 and $122,000 at the end of the year. What was Upper Crust's Net Change in Cash and Marketable Securities for 2023 ? \begin{tabular}{c} \hline 167,000 \\ \hline 75,000 \\ \hline 24,000 \\ \hline$40,000 \end{tabular}