The net income reported on the income statement for the current year was $319,253. Depreciation recorded on fixed assets and amortization of patents for the year were $30,722 and $11,632, 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 $41,868 $51,514 128,755 104,839 110,348 89,473 3,050 8,380 48,477 62,122 What is the amount of the net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $316,816 Ob. $308,501 Oc. 1383623 Od. $313,979