Accounts receivable from sales transactions were $49,474 at the beginning of the year and $67,299 at the end of the year. Net income reported on the income statement for the year was $144,440. 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. $144,440 Ob. $17,825 c. $126,615 Od. $162,265