The net income reported on the income statement for the current year was $255,498. Depreciation recorded on fixed assets and amortization of patents for the year were $33,455 and $9,181, 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 $42,435 $69,270 Accounts Receivable 120,026 109,027 Inventories 104,144 84,460 Prepaid Expenses 3,817 8,293 Accounts Payable (merchandise creditors) 47,858 69,783 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. $250,002 b. $315,850 c. $267,451 d. $229,364