A company had net income of $204,473. Depreciation expense is $23,336. During the year, Accounts Receivable and Inventory increased by $15,648 and $32,197, respectively. Prepaid Expenses and Accounts Payable decreased by $2,018 and $6,344, respectively. There was also a loss on the sale of equipment of $6,212. How much was the net cash flow from operating activities on the statement of cash flows using the indirect method?

a.$234,021

b.$221,798

c.$181,850

d.$169,426