Shamrock Inc.'s accounts receivable arising from sales to customers amounted to $66000 and $57000 at the beginning and end of 2022, respectively. Income reported on the income statement for 2022 was $207000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

$198000.

$273000.

$207000.

$216000.