The net income reported on the income statement for the current year was $253,058. Depreciation recorded on fixed assets and amortization of patents for the year were $35,205 and $9,742, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: Cash Accounts Receivable Inventories Prepaid Expenses Accounts Payable (merchandise creditors) End Beginning $41,395 $56,567 122,991 107,124 102,175 95,382 4,701 7,177 50,559 65,437 What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a) $192,533 b) $313,583 c) $333,067 d) $262,943