Accounts receivable from sales transactions were $46,222 at the beginning of the year and $63,321 at the end of the year. Net income reported on the income statement for the year was $127,201. 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 is

$127,201

$144,300

$110,102

$17,099