Accounts receivable from sales transactions were $47,768 at the beginning of the year and $62,273 at the end of the year. Net income reported on the income statement for the year was $124,830. Exclusive of the effect of other adjustments, the net cash flows from operating activities to be reported on the statement of cash flows prepared by the indirect method is Oa. $14.505 Ob. $110325 Oc. $124X30 Od. $139,335