Lucia Ltd. reported net income of $136,600 for the year ended December 31, 2018. January 1 balances in accounts receivable and accounts payable were $28,900 and $27,300, respectively. Year-end balances in these accounts were $30,100 and $22,700, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be:

Multiple Choice

$137,800.

$77,600.

$142,400.

$130,800