The net income reported on the income statement for the current year was $259,065. Depreciation recorded on fixed assets and amortization of patents for the year were $35,647 and $9,482, 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 $53,477 $38,566 Accounts Receivable 124,863 107,537 Inventories 105,869 86,368 Prepaid Expenses 2,967 7,204 Accounts Payable (merchandise creditors) 53,237 60,815 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Oa. $313,834 Ob. $267,367 Oc. $264,026 Od. $253,549