The net income reported on the income statement for the current year was $$279,441.$ Depreciation recorded on fixed assets and amortization of patents for the year were $$33,068$ and $$8,549,$ 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 $$48,147$ $$67,164$

Accounts Receivable $125,066101,408$

Inventories $107,60886,228$

Prepaid Expenses $2,3198,214$

Accounts Payable $($merchandise creditors$)47,53463,977$

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$.$ $$265,472$

b$.$ $$276,020$

c$.$ $$345,674$

d$.$ $$271,171$