(21 of 42) Alpha Company had accounts receivable of $35,000 at January 1, and $44,000 at December 31. Alpha also had accounts payable of $60,000 at January 1, and $55,000 at December 31. Alpha reported net income of $210,000 for the year. Given this information, what is Alpha's cash flow from operating activities for the year? O $224,000 O $206,000 O $214,000 O $196,000