The net income reported on the income statement for the current year was $280,782. Depreciation recorded on fixed assets and amortization of patents for the year were $30,220 and $10,256, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? a. $367,452 b. $275,064 c. $214,624 d. $346,940