Accounts receivable arising from sales to customers amounted to $90000 and $61000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $284000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is O $284000. $223000. O $254000. O $313000.

Accounts receivable arising from sales to customers amounted to $90000 and $61000 at the beginning and end of the year. respectively. Income reported on the income statement for the year was $284000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is $284000 $223000 $254000 $313000