Accounts receivable arising from sales to customers amounted to $80,000 and $70,000 at the beginning and end of the year, respectively. Income reported on the Income Statement for the year was $240,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the Statement of Cash Flows is O $310,000. O $250,000. O $240,000. O $230,000