The net income reported on the income statement for the current year was $275,312. Depreciation recorded on fixed assets and amortization of patents for the year were $37,353 and $11,066, 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 $36,171 $56,058 Accounts Receivable 125,718 107,025 Inventories 108,088 93,738 Prepaid Expenses 3,494 7,024 Accounts Payable (merchandise creditors) 53,933 77,379 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. a. $270,772 Ob. $259,739 Oc. $355,050 Od. $290,688