The net income for Akira Industries for 2016 was 302,000. During 2016, depreciation on plant assets was 114,000, amortization of patent was 50,000, and the company incurred a loss on sale of plant assets of 27,000. What is the net cash flow from operating activities?

Select one:

a. 439,000

b. 493,000

c. 111,000

d. 339,000