A company had net income of $231,020. Depreciation expense was $28,811. During the year, accounts receivable and inventory increased by $15,787 and $31,620, respectively. Prepaid expenses and accounts payable decreased by $1,260 and $6,916, respectively. There was also a loss on the sale of equipment of $4,471. How much was the net cash flow from operating activities on the statement of cash flows using the indirect method?

a.$254,125

b.$202,297

c.$211,239

d.$264,302