27. Accounts receivable arising from sales to customers amounted to $120,000 and S105,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $457,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is a. $457,000. b. $472,000. c. $562,000. d. $442,000