During 2011, Orton Company Earned Net Income of $384,000 Which

During 2011, Orton Company earned net income of $384,000 which included depreciation expense of $78,000.In addition, the company experienced the following changes in the account balances listed below:
Based upon this information what amount will be shown for net cash provided by operating activities for 2011?

A) $492,000
B) $465,000
C) $285,000
D) $267,000