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Answer (B) is correct . The total of cash provided (used) by the three activities (operating, investing, and financing) should equal the increase or decrease in cash for the year. During Year 2, the cash balance increased from $106,000 to $284,000. Thus, the sources of cash must have exceeded the uses by $178,000.

Answer (A) is incorrect because This amount is the ending cash balance, not the change in the cash balance; it ignores the beginning balance.
Answer (C) is incorrect because The cash balance increased during the year.
Answer (D) is incorrect because Net income must be adjusted for noncash expenses and other accruals and deferrals.