The following information is available from PBXCorporations accounting records for the year ended December 31, 2016:

Cash received from customers $550,000

Cash received from interest 65,000

Cash paid for purchase of supplies 325,000

Cash dividends paid to shareholders 25,000

Income taxes paid 45,000

Based upon this information, net cash flow from operating activities for 2016 totaled

a. $290,000.

b. $220,000.

c. $245,000.

d. $180,000.

e. None of the above.