The net income reported on the income statement for the current year was $317,642, Depreciation recorded on fixed assets and amortization of patents for the year were $41,448, and $10,992, respectively, Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $406,440 b. $250,828 c. $384,456 d. $333,724