Lucia Ltd. reported net income of $136,000 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $27,100 and $26,800, respectively. Year-end balances in these accounts were $32,000 and $23,900, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $128,200. O $76,900. o $143,800. o o $140,900