The net income reported on the income statement for the current year was $$256,674.$ Depreciation recorded on fixed assets and amortization of patents for the year were $$30,601$ and $$9,816,$ 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 $$47,547$ $$67,419$

Accounts Receivable $120,692102,958$

Inventories $101,04392,516$

Prepaid Expenses $3,3476,561$

Accounts Payable $($merchandise creditors$)49,24266,779$

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

a$.$ $$327,049$

b$.$ $$270,830$

c$.$ $$256,507$

d$.$ $$251,558$