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Accounts receivable arising from sales to customers amounted to $116000 and $102000 at the beginning and end of the year, respectively. Income reported on the

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Accounts receivable arising from sales to customers amounted to $116000 and $102000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $443000. Exclusive of the effect o other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is a. $545000. b. $429000 C. $443000. d. $457000

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