Vance Refrigeration uses the indirect method for preparing its statement of cash flows. The company has provided the following information pertaining to its recent year of operation: Net income: $272,000 Depreciation expense was $20,000 Patent amortization expense was $10,000 Prepaid assets increased $5,000 Accounts receivable decreased $21,000 The firm purchased a new building for $10,000 Accounts payable decreased $21,000 Took out a long-term loan of $30,000 Paid out $2,000 in cash dividends 29. How much was DJ's net cash flow from operating activities? a. $297,000 b. $315,000 c. $265,000 d. $283,000