The net income reported on the income statement for the current year was $299,851. Depreciation recorded on fixed assets and amortization of patents for the year were $37,383 and $11,634, 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	$58,785	$42,379
Accounts Receivable	124,832	107,634
Inventories	105,327	82,426
Prepaid Expenses	2,913	7,502
Accounts Payable (merchandise creditors)	51,926	61,170

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

a.$304,114

b.$356,998

c.$289,493

d.$308,769