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Windsor Inc.'s accounts receivable arising from sales to customers amounted to $106000 and $93000 at the beginning and end of 2022, respectively. Income reported on

Windsor Inc.'s accounts receivable arising from sales to customers amounted to $106000 and $93000 at the beginning and end of 2022, respectively. Income reported on the income statement for 2022 was $335000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

$322000.

$441000.

$335000.

$348000.

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