Lucia Ltd. reported net income of $136,400 for the year ended December 31, 2013. January 1 balances in accounts receivable and accounts payable were $27,700 and $27,800, respectively. Year-end balances in these accounts were $31,300 and $23,500, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: $144,300. $77,400. $140,000. $128,500