Bird Brain Co. reported net income of $45, 600 for the year ended December 31, 2016. January 1 balances in accounts receivable and accounts payable were $23, 100 and $25, 800 respectively. Year-end balances in these accounts were $22,000 and $28, 500, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be: $41, 800. $47, 200. $45, 600. $49, 400