The net income reported on the income statement for the current year was $$317,039.$ Depreciation recorded on fixed assets and amortization of patents for the year were $$43,992,$ and $$8,252,$ respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:Line Item DescriptionEndBeginningCash$$41,723$$$60,044$Accounts receivable$121,555108,305$Inventories$100,02083,479$Prepaid expenses$3,9028,215$Accounts payable $($merchandise creditors$)56,64575,403$What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?a$.$ $$413,519$b$.$ $$325,047$c$.$ $$397,015$d$.$ $$237,063$