Accounts Receivable Arising from Sales to Customers Amounted to $86000

Multiple Choice

Accounts receivable arising from sales to customers amounted to $86000 and $77000 at the beginning and end of the year respectively. Income reported on the income statement for the year was $290000. 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) $299000.
C) $213000.
D) $280000.