The Net Income Reported on the Income Statement for the Current

The net income reported on the income statement for the current year was $250,000.Depreciation recorded on fixed assets and amortization of patents for the year were $40,000 and $9,000,respectively.Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: $\begin{array}{l}\begin{array}{lll}\\\text { Cash}\\\text { Accounts receivable}\\\text { Inventories}\\\text { Prepaid expenses}\\\text { Accounts payable merchandise creditors}\\\end{array}\begin{array}{lll}\underline { \text { End}}\\\$ 50,000 \\112,000 \\105,000 \\4,500 \\75,000\end{array}\begin{array}{lll}\underline { \text { Beginning}}\\\$ 60,000 \\108,000 \\93,000 \\6,500 \\89,000\end{array}\end{array}$
What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?

A) $271,000
B) $279,000
C) $327,000
D) $256,000