The net income reported on the income statement for the current year was $322,308. Depreciation recorded on fixed assets and amortization of patents for the year were $33,868 and $8,797, 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 $54,847 $45,284 Accounts Receivable 125,604 105,786 Inventories 101,530 83,199 Prepaid Expenses 3,750 6,857 Accounts Payable (merchandise creditors) 48,483 69,802 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $390,886 b. $305,583 c. $326,824 d. $308,612