Accounts receivable arising from sales to customers amounted to $10,000 and $65.000 at the beginning and end of the year respectively. Niet income reported on the income statement for the years $150,000. Exclusive of the effect of other adjustments, the cash flow from operating activities to be reported on the statement of cash flows are Oa $100.000 Ol. 5120.000 Oc. 1165,000 Od: 269.000