Zoum Corporation had the following transactions during 2021: 1. Issued $175,000 of common stock for cash. 2. Paid salaries of $40,000. 3. Declared and paid a $15,000 cash dividend. 4. Sold some equipment for $2,000 cash. 5. Recorded cash sales of $500,000. 6. Bought inventory for $170,000 cash. 7. Purchased some equipment for $23,000 cash. 8. Repaid a 6 year bond in the amount of $210,000. The Statement of Cash Flows reflected a "Net Change in Cash" of $219,000. What are cash flows from operating activities? $330,000 $465,000 $290,000 $390,000