The net income reported on the income statement for the current year was $$304,491.$ Depreciation recorded on fixed assets and amortization of patents for the year were $$34,314,$ and $$9,908,$ 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 $$41,014$ $$64,365$

Accounts receivable $126,187109,089$

Inventories $105,68389,865$

Prepaid expenses $4,4046,700$

Accounts payable $($merchandise creditors$)56,36060,597$

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

a$.$ $$245,228$

b$.$ $$383,570$

c$.$ $$363,754$

d$.$ $$313,856$