Accounts receivable arising from sales to customers amounted to $$48,000$ and $$53,000$ at the beginning and end of $2022,$ respectively. Income reported on the income statement for the year was $$323,000.$ Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

$$323,000$

$$328,000$

$$358,000$

$$318,000$