Lucia Ltd, reported net income of $136,800 for the year ended December 31, 2021. January 1 balonces in accounts receivable and accounts payable were $28.500 and $27,800, respectively. Year-end balances in these accounts were $30,700 and $22,100, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $128,900 $139,000 $77,600 $144,700