A company had net income of $252,088 and depreciation expense of $25,820. During the year, accounts receivable and inventory increased by $16,269 and $39,312, respectively. Prepaid expenses and accounts payable decreased by $3,139 and $7,163, respectively. There was also a loss on the sale of equipment of $3,831. How much was the net cash flows from operating activities on the statement of cash flows using the indirect method?

a. $222,134

b. $262,720

c. $214,472

d. $281,739