Accounts receivable from sales transactions were $$49,301$ at the beginning of the year and $$66,962$ at the end of the year. Net income reported on the income statement for the year was $$111,477.$ 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$.$ $$17,661$

b$.$ $$93,816$

c$.$ $$129,138$

d$.$ $$111,477$