Lucia Ltd. reported net income of $136,600 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $28,200 and $26,700, respectively. Year-end balances in these accounts were $31,800 and $23,300, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $76,600. $140,200. ( o $143,600. $129,600