The net income reported on the income statement for the current year was $300,635. Depreciation recorded on fixed assets and amortization of patents for the year were $33,039, and $8,530, respectively. Balances of current asset and current liability accounts at the end and the beginning of the year are as follows: What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $385,825 b. $281,523 c. $215,445 d. $402,885