Lucia Ltd. reported net income of $135,300 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $27,400 and $27,300, respectively. Year-end balances in these accounts were $30,400 and $23,500, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $77,500. $138,300. $142,100. $128,500