The net income reported on the income statement for the current year was $302,458. Depreciation recorded on fixed assets and amortization of patents for the year were $40,785, and $10,804, 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 Accounts receivable Inventories Prepaid expenses Accounts payable (merchandise creditors) $35,490 $69,239 125,536 105,213 108,094 89,076 3,372 8,481 53,054 70,277 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $405,502 b. $221,022 c. $383,894 d. $302,592