Lucia Ltd. reported net income of $135,100 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $27,300 and $27,600, respectively. Year-end balances in these accounts were $31,300 and $22,700, respectively. Assuming that all relevant information has been presented. Lucia's Cash flows from operating activities would be: A) $144,000 B) $76,500 C) $126,200 D) $139,100