Calculator The net income reported on the income statement for the current year was $305,023. Depreciation recorded on fixed assets and amortization of patents for the year were $39,228 and $11,146, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: End Beginning Cash $57,545 $46,686 Accounts Receivable 121,896 106,721 Inventories 105,670 83,180 Prepaid Expenses 2,041 6,021 55,846 Accounts Payable (merchandise creditors) 71,115 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $317,732 b. $306,443 c. $286,419 d. $367,331