A company had net income of $229,998. Depreciation expense is $22,323. During the year, Accounts Receivable and Inventory increased by $14,101 and $31,647, respectively. Prepaid Expenses and Accounts Payable decreased by $1,971 and $7,860, respectively. There was also a loss on the sale of equipment of $4,100. How much was the net cash flow operating activities on the statement of cash flows using the indirect method? a. $204,784 b. $196,584 c. $256,421 d. $244,764