The net income reported on the income statement for the current year was $260,000. Depreciation recorded on fixed assets and amortization of patents for the year were $30,000 and $4,000, respectively. Balances of current asset and current liability accounts at the end and beginning of the year are as follows: What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $307,000 b. $319,000 c. $377,000 d. $185,000