Bird Brain Co. reported net income of $45,200 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $23,400 and $24,500 respectively. Year-end balances in these accounts were $20.200 and $29,100, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be: Multiple Choice $46,600. O $45,200 0 Multiple Choice $46,600. $45,200. $53,000. O $37,400