Accounts receivable from sales transactions were $46,561 at the beginning of the year and $65,674 at the end of the year. Net income reported on the income statement for the year was $124,540. 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 a. $143,653 b. $105,427 c. $19,113 d. $124,540