The net income reported on the income statement for the current year was $296,796, Depreciation recorded on fixed assets and amortization of patents for the year were $36,414 and $10,945, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: Beginning Cash $38,200 $51,870 121,884 107,109 Inventories 102,077 94,409 End Accounts Receivable Prepaid Expenses 2,453 6,365 Accounts Payable (merchandise creditors) 51,792 60,537 What is the amount of net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $371.431 Ob. 5244,051 Oc. $349,541 Od. $316,879