Accounts receivable from sales transactions were $45,404 at the beginning of the year and $61,405 at the end of the year. Net Income reported on the income statement for the year was $111,973. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows prepared by the Indirect method would be a $16,001 b. 5127.974 O $111.973 d. $95.972