14) A company had net income of $255,825 and depreciation expense of $24,564. During the year, accounts receivable and inventory increased by $18,990 and $27,587, respectively. Prepaid expenses and accounts payable decreased by $2,248 and $7,698, respectively. There was also a loss on the sale of equipment of $6,104. How much was the net cash flows from operating activities on the statement of cash flows using the indirect method?

a.$283,346

b.$222,258

c.$234,466

d.$286,493