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: 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? $245,000 $343,000 $301,000 $399,000