The net income reported on the income statement for the current year was $284,990. Depreciation recorded on fixed assets and amortization of patents for the year were $44,978, and $11,145, 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 $36,863 $51,453 Accounts receivable 126,242 107,538 Inventories 106,680 89,862 Prepaid expenses 2,273 7,017 Accounts payable (merchandise creditors) 57,285 79,559 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $288,061 b. 5371,875 c. $198,105 d. S394,165