The net income reported on the income statement for the current vear was $269,096. Depreciation recorded on fixed assets and amortization of patents for the year were $32,920 and $11,237, 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 $41,846 $67,676 Accounts Receivable 128,565 105 451 Inventories 105,834 96.853 Prepaid Expenses 3,924 7.416 Accounts Payable (merchandise creditors) 49,091 76,366 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method a. $358,153 b. $259,446 C. $257,375 d. $281,158