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 $25,600 respectively. Year-end balances in these accounts were $21,000 and $29,600, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be: Multiple Choice $45,300. $51,900. O $46,700. O $38,700