The net income reported on the income statement for the current year was $304,890. Depreciation recorded on fixed assets and amortization of patents for the year were $37,114 and 59,924, 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 $38,274 $67,992 Accounts Receivable 126,407 104,336 Inventories 108,270 96,636 Prepaid Expenses 4,624 6,982 Accounts Payable (merchandise creditors) 54,363 75,760 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. $296,288 Ob. $318,223 Oc. $386,120 Od. $299,184