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Accounts receivable from sales transactions were $$47,477$ at the beginning of the year and $$61,265$ at the end of the year. Net income reported on the income statement for the year was $$117,264.$ 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

a$.$ $$117,264$

b$.$ $$13,788$

c$.$ $$103,476$

d$.$ $$131,052$