Accounts receivable from sales transactions were $48,061 at the beginning of the year and $67,516 at the end of the year. Net income reported on the income statement for the year was $130,455. 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. $19,455 b. $149,910 c. $111,000 d. $130,455 0