The net income reported on the income statement for the current year was $320,536. Depreciation recorded on fixed assets and amortization of patents for the year were $36,448 and $9,828, 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 $54,619 $40,066 Accounts Receivable 127,764 105,928 Inventories 103,575 96,401 Prepaid Expenses 4,977 8,552 Accounts Payable (merchandise creditors) 50,410 76,315 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the Indirect method? Oa. $410,954 Ob. $312.868 Oc. $337.802 Od. $315.472