Accounts receivable from sales transactions were $46,684 at the beginning of the year and $69,858 at the end of the year. Net income reported on the income statement for the year was $131,524. 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.$154,698

b.$108,350

c.$23,174

d.$131,524