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

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Accounts receivable arising from sales to customers amounted to $48000 and $60000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $175000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flotivs is
$163000.
$187000.
$175000.
$223000.
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