Accounts receivable from sales transactions were $47,448 at the beginning of the year and $63,022 at the end of the year. Net income reported on the income statement for the year was $140,872. 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.$140,872

b.$15,574

c.$125,298

d.$156,446