Accounts receivable arising from sales to customers amounted to 800,000 and 700,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was 3,100,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is 3,100,000.3,200,000.3,000,000.3,800,000