. . Bird Brain Co. reported net income of $46,800 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $23,100 and $25,800 respectively. Year-end balances in these accounts were $20.900 and $28,900, respectively, assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be: $41,500 $46,800 $52,100 $47,7001 Restructuring costs typically can be defined as: costs of external financing through issuance of debt or equity securities costs associated safeguarding a company's assets and ensuring accuracy of financial reporting costs associated with management's plans to materially change the scope of business operations or the manner in which they are conducted costs of expenditures made on capital projects and executive compensation When a magazine company collects cash for selling a subscription, it is an example of An accrued liability transaction An accrued receivable transaction A prepaid expense transaction A deferred revenue transaction