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Answer (A) is correct . The net income of $290,000 must be adjusted for depreciation expense and changes in current assets. The calculation is Net income $290,000 Depreciation expense 20,000 Increase in receivables (22,000) Decrease in payables (5,500) Increase in inventories (11,000) Net cash provided? $271,500

Answer (B) is incorrect because The amount of $293,500 is the result of adding the inventory increase rather than deducting it.
Answer (C) is incorrect because The amount of $310,000 occurs by failing to adjust for the changes in current assets.
Answer (D) is incorrect because The amount of $348,500 is the result of reversing the treatment of all of the current asset changes.