The Net Income for a Corporation for the Current Accounting

The net income for a corporation for the current accounting period was $275,000. Changes in various accounts during the period follow: $$\begin{array} { | l | l | } \hline \text { Cash } & \$ 12,500 \text { increase } \\\hline \text { muestments in sec urities au ailable for sale } & 40,000 \text { decrease } \\\hline \text { Accounts receivable } & 19,000 \text { increase } \\\hline \text { Inventories } & 8,000 \text { increase } \\\hline \text { Short-term prepayments } & 3,000 \text { decrease } \\\hline \text { Accounts payable } & 11,500 \text { increase } \\\hline \text { Accrued liabilities } & 2,200 \text { decrease } \\\hline \text { Notes payable to banks (due in nine months) } & 50,000 \text { increase } \\\hline\end{array}$$ The cash provided by operations for the current period is:

A) $275,000.
B) $260,300.
C) $350,300.
D) $309,550.
E) $278,340.