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Accounts receivable arising from sales to customers amounted to $ 34000 and $ 39000 at the beginning and end of 2022, respectively. Income reported on

Accounts receivable arising from sales to customers amounted to $34000 and $39000 at the beginning and end of 2022, respectively. Income reported on the income statement for the year was $216000. 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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