Rachel's Recordings reported net income of $250,000. Beginning balances in accounts receivable and accounts payable were $17,000 and $23,000 respectively. Ending balances in these accounts were $9,500 and $30,000, respectively. Assuming that all relevant information has been presented, Rachel's cash flows from operating activities would be:

A. $250,000.

B. $264,500.

C. $257,500.

D. $235,500.