D. $210,000. $90,000. $270,000 o.) Accounts receivable arising from sales to customers amounted to $86,000 and $77,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $290,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is a. $290,000 b. $299,000 c. $213,000. d. $280,000. begining Endins a