Accounts receivable arising from sales to customers amounted to

$$86,000$ and $$77,000$ at the beginning and end of the year,

respectively. Income reported on the income statement for the year

was $$290,000.$ Exclusive of the effect of other adjustments, the

cash flows from operating activities to be reported on the

statement of cash flows is $$290,000.$ $$299,000.$ $$213,000.$

$$280,000.$