Net income $280,000, depreciation expense $3,800, accounts receivable decreased $2,400; credit card receivables decreased $2,600; prepaid insurance increased $2,800; inventory decreased $3,700, furniture increased by $7,000; accounts payable increased $4,700; other accrued payable decreased $3,600. How much is the net cash flows from Operating Activities? ? Select one: O a. $290,800 O b. $324,290 O c. $283,800 O d. $324,920