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$489,000. $183,000. $363,000. $273,000 8IFRS Multiple Choice Question 223 Each of the following items may be classified as operating or financing activities under IFRS except dividends paid. dividends received. interest paid. All of these may be classified as such. 9Multiple Choice Question 74 Accounts receivable arising from sales to customers amounted to $45,000 and $50,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $160,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is $205,000. $155,000. $165,000.