Accounts receivable from sales transactions were $$47,643$ at the beginning of the year and $$65,719$ at the end of the year. Net income reported on the income statement for the year was $$107,499.$ 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 is

$$ a$.$ $$107,499$

b$.$ $$89,423$

c$.$ $$125,575$

d$.$ $$18,076$