The net income reported on the income statement for the current year was $253,094. Depreciation recorded on fixed assets and amortization of patents for the year were $36,132 and $8,113, 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 $55,345 $40,432 Accounts Receivable 121,643 104,804 Inventories 101,904 95,492 Prepaid Expenses 3,490 7,401 Accounts Payable (merchandise creditors) 49,019 69,565 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $246,886 Ob. $257,453 c. $332,223 O d. $274,088