Lucia Ltd. reported net income of $136,500 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $27,300 and $27,200, respectively. Year-end balances in these accounts were $30,700 and $23,700, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $139,900. $129,600. $143,400. $78,500.