Accounts recelvable from sales transactions were $49,748 at the beginning of the year and $66,749 at the end of the year, Net income reported on the income statement for the year was $105,542. 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 Oa. S88,541 Ob. $17,001 Oc. $122,543 Od. S105,542