Rachel reported net income of $280000. Beginning balances in accounts receivable and accounts payable were $16000 and $22000 respectively.

Rachel reported net income of $280000. Beginning balances in accounts receivable and accounts payable were $16000 and $22000 respectively. Ending balance in these accounts were $11500 and $29000, respectively. Assuming that all relevant information has been presented. Rachel's cash flows from operating activities would be: