Lucia Ltd. reported net income of $135,500 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $27,200 and $26,100, respectively. Year-end balances in these accounts were $30,200 and $22,100, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $142,500. $128,500. $78,100. $138,500