Accounts receivable arising from sales to customers amounted to $$35,000$ and $$40,000$ at the beginning and end of the year, respectively. Net income reported on the statement of income for the year was $$120,000.$ Ignoring the effect of any other adjustments, the cash flow provided $($used$)$ by operating activities, prepared using the indirect method, is

a$.$ $$120,000$

b$.$ $$125,000$

c$.$ $$155,000$

d$.$ $$115,000$