The net income reported on the income statement for the current year was $322,326. Depreciation recorded on fixed assets and amortization of patents for the year were $37,194 and $9,038, 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 $36,322 $56,941 Accounts Receivable 122,445 105,595 Inventories 101,416 96,442 Prepaid Expenses 2,107 7,461 Accounts Payable (merchandise creditors) 53,326 68,161 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. $324,721 Ob. $346,734 Oc. $400,623 Od. $337,253