Question $19$ of $31,F$

Dickens Co$.$ reported net income of $$58,000$ for the year ended December $31,2022.$ January $1$ balances in accounts receivable and accounts payable were $$26,000$ and $$26,500$ respectively. Year$-$end balances in these accounts were $$21,000$ and $$30,000,$ respectively. January $1$ balances in long$-$term notes receivable and long$-$term notes payable were $$131,000$ and $$96,500$ respectively. Year$-$end balances in these accounts were $$113,000$ and $$84,000,$ respectively. Assuming that all relevant information has been presented, Dickens Co's cash flows from operating activities would be:

$$66,500$

$$59,500$

$$58,000$

$$67,000$

$$56,500$