The net income reported on the income statement for the current year was $305,300. Depreciation recorded on the building and equipment for the year was $50,200 and $15,200, respectively. Balances of current asset and current liability accounts at the end and beginning of the year are as follows: End Beginning Cash $60,300 $80,300 Accounts receivable 132,300 128,100 Inventories 110,200 98,300 Prepaid expenses 7,800 9,800 Accounts payable (merchandise creditors) 70,300 85,300 What amount of cash flows from (used for) operating activities is reported on the statement of cash flows prepared using the indirect method? a. $337,400 b. $341,600 c. $305,500 d. $399,900