The Net Income for the year was $275,000 Depreciation on equipment and Amortization on a patent were $40,000 and $9,000 respectively Balances in the current assets and current liabilities were as follows Beginning 60,000 Ending Cash $50,000 Acct. Rec $112,000 $108,000 Inventory $105,000 93,000 $6,500 Prepaid Exp $4,500 Acct. Pay $75,000 $89,000 Cash from Operating Activities would be a $198,000 b $296,000 C$324,000 d.$352,000