Racing Horse Corporation reported net income for 2010 of $200,000, sales of $540,000, expenses (excluding depreciation) of $180,000 and depreciation expense of $60,000. The company's accounts receivable balance increase by $40,000 during the year and its accounts payable balance remained the same. The company's change in cash for the year is estimated to be... Please show your work :) thanks A) $160,000 B) $220,000 C) $100,000 D) $380,000