Accounts receivable from sales transactions were $$45,634$ at the beginning of the year and $$60,027$ at the end of the year. Net income reported on the income statement for the year was $$126,710.$ Exclusive of the effect of other adjustments, the net cash flows from operating activities to be reported on the statement of cash flows prepared by the indirect method would be

a$.$ $$126,710$

b$.$ $$112,317$

c$.$ $$14,393$

d$.$ $$141,103$