Question $23(1$ point$)$

Acadia, Inc. recorded restructuring charges of $$235,542$ thousand during fiscal $2017.$ related entirely to anticipated employee separation payments. Acadia, Inc. had never before incurred restructuring charges. At the end of the year, the company's balance sheet included a restructuring accrual of $$29,643$ thousand. The cash flow effect of Acadia's restructuring during fiscal $2017$ was:

$$265,185$ thousand

$$235,542$ thousand

$$205,899$ thousand

$$29,643$ thousand