The net income reported on the income statement for the current year was $257,631. Depreciation recorded on fixed assets and amortization of patents for the year were $36,209 and $11,072, 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 $64,705 $40,131 Accounts Receivable 128,861 100,918 Inventories 105,117 92,669 Prepaid Expenses 4,489 7,107 Accounts Payable (merchandise creditors) 48,574 79,866 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $264,521 Ob 5354,317 Oc. 5244,452 Od $235,847