Accounts receivable from sales transactions were $48,141 at the beginning of the year and $66,136 at the end of the year. Net income reported on the income statement for the year was $130,074. 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 Oa. $130,074 Ob. $148,069 Oc. $112,079 Od. $17,995