The net income reported on the income statement for the current year was $272,262. Depreciation recorded on fixed assets and amortization of patents for the year were $43,340 and $11,107, 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 $39,626 $56,490 Accounts Receivable 128,722 103,974 Inventories 101,011 83,048 Prepaid Expenses 2,177 7,240 Accounts Payable (merchandise creditors) 48,026 60,718 What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $189,689 Ob. $354,835 Oc. $377,049 Od. $276,369