The following information is available from the financial statements of Barrel Corporation for the year ended December 31: Net Income $260,000 Increase in Accounts Payable $5,000 Depreciation Expense $10,000 Payment of Dividends $2,500 Decrease in Accounts Receivable $7,500 Increase in Inventories $5,000 Decrease in Income Taxes Payable $10,000 What are Barrel Corporation's cash flows from operating activities? A. $257,500 B. $267,500 C. $265,000 D. $272,500