CASH FLOW STATEMENT.............PLEASE EXPLAIN IN DETAILS I DONT UNDERSTAND....PLEASE HELP!!!

83. The net income reported on the income statement for the current year was $275,000. Depreciation recorded on fixed ssets and amortization of patents for the year were $40,000 and $9,000, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: Accounts recivable Inventories Prepaid Acu)unts payable (merchandise creditors) S 60,000 108.000 105.111) What is the amount of cash flows from operating activities reported on the statement of flows prepared by the method? A. $198,000 B. $324,000 c. $352,000 D. $296,000