. 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 $47,700 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 acqued liability transaction An accued receivable transaction A prepaid expense transaction A deferred revenue transaction Mary signed up and paid 51,380 for a month ceramies course on June 1" with Choniket ceramies. As of August 14, Chosat's accounting records would indicate $460 of revenue920 of accounts receivable $460 of revenue 5920 of deferred revenue $1,380 of revenue. 51,380 of cash $920 of revenue, $460 of accounts receivable