Accounts Receivable Arising from Sales to Customers Amounted To $¥ 350,000$

Accounts receivable arising from sales to customers amounted to $¥ 350,000$ and $¥ 400,000$ at the beginning and end of the year, respectively. Income reported on the income statement for the year was $¥ 1,500,000$ . Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

A) $¥ 1,500,000$ .
B) $¥ 1,550,000$ .
C) $¥ 1,850,000$ .
D) $¥ 1,450,000$ .