Accounts receivable from sales transactions were $48,184 at the beginning of the year and $67,054 at the end of the year. Net income reported on the income statement for the year was $142,583. 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. $123,713 Ob. $142,583 Oc. $18,870 Od. $161,453