The net income reported on the income statement for the current year was $263,414. Depreciation recorded on fixed assets and amortization of patents for the year were $34,421 and $8,490, 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 $63,100 $35,669 106,930 Accounts Receivable 127,000 Inventories 109,852 83,558 Prepaid Expenses 2,671 8,298 Accounts Payable (merchandise creditors) 49,740 61,565 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $253,763 Ob. $250,992 Oc. $259,961 Od. $317,553