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Assuming Net Income for the year is $230,000, what is the net cash flows from operating activities given the following information: Increase in Salaries Payable: $17,000 Depreciation Expense: $5,000 Increase in Prepaid Rent: $29,000 Loss on sale of asset: $1,150 Increase in Accounts Payable: $31,000 Increase in Inventory: $82,000a. $234,950 b. $242,450 c. $205,450 d. $324,050