Accounts receivable arising from sales to customers amounted to $77,000 and 540,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $470.000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is a. $516,000. b. $519,000 C. $547,000 d. $501,000