Accounts receivable arising from sales to customers amounted to $44000 and $51000 at the beginning and end of 2022, respectively. Income reported on the income statement for the year was $283000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is:.
a. $290000.
b. $327000.
c. $276000.
d. $283000.
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