The net income reported on the income statement for the current year was $318,004. Depreciation recorded on fixed assets and amortization of patents for the year were $39,148, and $8,424, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

Line Item Description	End	Beginning
Cash	$35,883	$52,174
Accounts receivable	129,010	105,429
Inventories	102,603	90,153
Prepaid expenses	4,554	7,150
Accounts payable (merchandise creditors)	45,826	73,462

What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?

a. $304,505

b. $409,799

c. $226,209

d. $426,647