An accountant has gathered the following information to prepare the statement of cash flows for the current year. Net income of $456,900 includes a deduction of $45,600 for depreciation expense. The company issued $300,000 of dividends this year and purchased one new building for $275,000. The balance sheets from the current period and prior period included the following balances: Prior Year $56,860 12,900 186,700 Using the indirect method, what is the amount of cash provided by operating activities? Current Year $ 45,300 10,745 194,320 Accounts receivable, net Accounts payable Inventory $405,205 A. $504,285 . $521,405 . $202,500 D. OOOO