Bird Brain Co. reported net income of $45,300 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $23,600 and $24.400 respectively. Year-end balances in these accounts were $22,000 and $28,700, respectively. Assuming that all relevant Information has been presented, Bird Brain's cash flows from operating activities would be: Multiple Choice $48,000 $45,300 $39.400 $51,200