A company had net income of $$213,309$ and depreciation expense of $$20,441.$ During the year, accounts receivable and inventory increased by $$17,285$ and $$31,550,$ respectively. Prepaid expenses and accounts payable decreased by $$1,664$ and $$6,475,$ respectively. There was also a loss on the sale of equipment of $$6,935.$ How much was the net cash flows from operating activities on the statement of cash flows using the indirect method?

a$.$ $$187,039$

b$.$ $$173,169$

c$.$ $$240,685$

d$.$ $$231,231$