Garland Company's financial statements show a net income of $243,000. The following items also appear in Garland's financial statements.
Depreciation expense: $55,000
Accounts receivable decrease: $60,000
Prepaid rent increase: $40,000
Accounts payable decrease: $45,000
What is Garland's net cash flow from operating activities?
a. $363,000
b. $243,000
c. $233,000
d. $273,000
e. $353,000