The net income reported on the income statement for the current year was $310,000. Depreciation recorded on fixed assets for the year was $49,000. Balances of current asset and current liability accounts at the end and beginning of the year, respectively, are as follows: Cash Accounts receivable Prepaid expenses End Beginning $ 50,000 $ 60,000 112,000 108,000 4,500 6,500 Accounts payable (merchandise creditors) 75,000 89,000 What is the amount of net cash flows from (used for) operating activities reported on the reconciliation of net income to net cash flows from (used for) operating activities? O $399,000 $245,000 $301,000 $343,000