Kamara Ltd reported net income of $136,800 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $28,100 and $26,500, respectively, Year-end balances in these accounts were $31,300 and $22,100, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $144.400 $129,200 $77,400 $140,000