Lucia Ltd. reported net income of $136,700 for the year ended December 31, 2021. January 1 balances in accounts receivable and accounts payable were $28,000 and $26,900, respectively. Year-end balances in these accounts were $30,500 and $23,200, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $139 200 $130.500 $78.200 A company has decided to discontinue a component of its business but, when the reporting period ends, the component has not yet been sold. The amount that the company would report as Income from discontinued operations is (ignore tax effects) Multiple Choice only the component's income from operations for the year, income from operations for the year and the amount by which the component's fair value less cost to sell is less than book value only the amount by which the component's fair value less cost to sell is less than book value