The net income reported on the income statement for the current year was $307,242. Depreciation recorded on fixed assets and amortization of patents for the year were $33,782 and $10,254, 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 $62,098 $42,995 Accounts Receivable 120,019 106,509 Inventories 103,006 87,704 Prepaid Expenses 4,952 8,949 Accounts Payable (merchandise creditors) 46,505 69,847 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $376,825 Ob. $322,466 Oc. $303,121 O d. $286,105