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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; tax payable decreased $3,600. How much is the net cash flows from Operating Activities? Select one: a. $324,920 b. $290,800 c. $283,800 d. $324,290