The net income reported on the income statement for the current year was $306,990. Depreciation recorded on fixed assets and amortization of patents for the year were $38,920 and $10,148, 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 $65,290 $37,857 Accounts Receivable 120,634 107,581 Inventories 101,107 85,586 Prepaid Expenses 3,481 8,636 Accounts Payable (merchandise creditors) 54,371 67,930 What.is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. a. $296,118 O. b. $327,484 Oc. $372,304 Od. $319,080