A company had net income of $232,659. Depreciation expense was $23,693. During the year, accounts receivable and merchandise inventory increased by $17,429 and $29,130, respectively. Prepaid expenses and accounts payable decreased by $3,526 and $7,158, respectively. There was also a loss on the sale of equipment of $7,387. How much was the net cash flows from operating activities on the statement of cash flows using the indirect method? a. $263,739 b. $198,774 c. $213,548 d. $255,67d