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The net income reported on the income statement for the current year was $315,219 Depreciation recorded on fixed assets and amortization of patents for the year were $37,036 and $9,292, 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 $39,242 $60,009 Accounts receivable $102,125 $124,119 Inventories $95,449 $106,572 Prepaid expenses $6,213 $4,214 Accounts payable (merchandise $70,102 $49,247 creditors) What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method? Select the correct answer $323,204 O $327,822 $413,520 O $394,664