he net income reported on the income statement for the current year was $250,321. Depreciation recorded on fixed assets and amortization of patents for the year were $43,849 and $10,123, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

EndBeginningCash$59,178$44,477Accounts Receivable124,733106,472Inventories103,81291,939Prepaid Expenses4,7067,687Accounts Payable (merchandise creditors)46,32170,164

What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?

a.$235,847

b.$253,297

c.$337,505

d.$274,159