Lense Laboratories' Net Income Was $250,000 A) $152,000

Lense Laboratories' net income was $250,000. Given the account information below, what is the net operating cash flows for Lense Laboratories? $$\begin{array} { | l | r | } \hline \text { Increase in Accounts Receivable } & \$ 60,000 \\\hline \text { Increase in Salaries Payable } & \$ 50,000 \\\hline \text { Decrease in Inventory } & \$ 30,000 \\\hline \text { Depreciation Expense } & \$ 45,000 \\\hline \text { Increase in Prepaid Insurance } & \$ 3,000 \\\hline\end{array}$$

A) $152,000.
B) $278,000.
C) $312,000.
D) $438,000.