The net income reported on the income statement for the current year was $276,357. Depreciation recorded on fixed assets and amortization of patents for the year were $32,911 and $10,660, 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 $52,724 $37,443 Accounts Receivable 124,740 108,157 Inventories 102,322 85,325 Prepaid Expenses 4,383 8,058 Accounts Payable (merchandise creditors) 53,856 76,661 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the Indirect method? Oa. $286,348 Ob. $256,813 Oc. $267,218 Od. $345,994