The net income reported on the income statement for the current year was $255,000. Depreciation recorded on fixed assets was $5,000. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: End Beginning Cash $50,000 $60,000 Accounts receivable 112,000 108,000 Inventories 103,000 93,000 Prepaid insurance 4,500 6,500 75,000 85,000 Accounts payable What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? $228,000 $238,000 $283,000 $282,000