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Accounts receivable arising from sales to customers amounted to $23000and $27000at the beginning and end of 2022, respectively. Income reported on the income statement for

Accounts receivable arising from sales to customers amounted to $23000and $27000at the beginning and end of 2022, respectively. Income reported on the income statement for the year was $149000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

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