The net income reported on the income statement for the current year was $287,779. Depreciation recorded on fixed assets and amortization of patents for the year were $30,978 and $9,965, 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	$46,939	$55,671
Accounts Receivable	120,995	102,718
Inventories	111,902	85,546
Prepaid Expenses	4,113	6,680
Accounts Payable (merchandise creditors)	49,550	79,781

What is the amount of the net cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?

a.$284,089

b.$252,036

c.$353,441

d.$256,425