Lucia Ltd. reported net income of $135,700 for the year ended December 31, 2016. January 1 balances in accounts receivable and accounts payable were $28,600 and $26,500, respectively. Year-end balances in these accounts were $32,000 and $22,600, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be:

	$143,000.
	$128,400.
	$75,100.
	$139,100.