Accounts Receivable Arising from Trade Transactions Amounted to $62,000 and $78,000

Multiple Choice

Accounts receivable arising from trade transactions amounted to $62,000 and $78,000 at the beginning and end of the year, respectively.Net income reported on the income statement for the year was $125,000.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 are:

A) $109,000.
B) $141,000.
C) $125,000.
D) $140,000.