3 Bird Brain Coreported net income of $46,800 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $23,900 and $24.500 respectively. Year-end balances in these accounts were $21.500 and $30.000, respectively. Assuming that all relevant Information has been presented, Bird Brain's cash flows from operating activities would be: Multiple Choice $54.700 $46,800 $49,900 $38,900