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Accounts receivable arising from sales to customers amounted to $ 8 8 0 0 0 and $ 6 4 0 0 0 at the beginning

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Accounts receivable arising from sales to customers amounted to $88000 and $64000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $285000. 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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