Sitewide Companys net income was $260,000. Given the account information below, what is the net cash flows from operating activities for Sitewide?

Increase in accounts receivable	$64,000
Increase in salaries payable	55,000
Decrease in inventory	35,000
Depreciation expense	47,500
Increase in prepaid insurance	3,600

Multiple Choice

$465,100

$267,100

$347,900

$329,900