The net income reported on the income statement for the current year was $286,455. Depreciation recorded on fixed assets and amortization of patents for the year were $43,078 and $8,306, 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 $61,709 $39,163 Accounts Receivable 124,968 100,009 Inventories 107,280 83,411 Prepaid Expenses 2,810 8,506 Accounts Payable (merchandise creditors) 48,428 79,844 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $261,825 Ob. $376,041 Oc. $263,291 Od. $289,011