The net income reported on the income statement for the current year was $294,245. Depreciation recorded on fixed assets and amortization of patents for the year were $41,878 and $9,269, 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	$45,691	$60,318
Accounts Receivable	120,746	101,342
Inventories	105,993	91,282
Prepaid Expenses	4,427	6,149
Accounts Payable (merchandise creditors)	46,632	60,247

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

a. $215,628

b. $391,400

c. $372,862

d. $299,384