The net income reported on the income statement for the current year was $287,618. Depreciation recorded on fixed assets and amortization of patents for the year were $40,687, and $10,552, 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 $46,796 Beginning $56,955 125,836 102,670 100,820 88,019 4,804 46,898 8,748 78,333 What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. 5381,211 Ob. $402.315 Oc. $275,399 Od. $194,025