Trade Receivables Arising from Sales to Customers Amounted to $35,000

Trade receivables arising from sales to customers amounted to $35,000 and $40,000 at the beginning and end of the year, respectively. Profit reported on the income statement for the year was $120,000. Exclusive of the effect of other adjustments, the cash flows from operating activities, prepared using the indirect method, is

A) $120,000.
B) $155,000.
C) $115,000.
D) $125,000.