23. The net income reported on the income statement for the current year was $310,439. Depreciation recorded on fixed assets and amortization of patents for the year were $34,185 and $9,668, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

	End	Beginning
Cash	$47,094	$53,614
Accounts receivable	127,153	102,267
Inventories	110,022	93,405
Prepaid expenses	3,466	6,644
Accounts payable (merchandise creditors)	45,305	79,232

What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?