The Dreidel Company reported net income of $45,900 for the year ended December 31, 2024. January 1 balances in accounts receivable and accounts payable were $23,700 and $25,000 respectively. Year-end balances in these accounts were $20,800 and $28,400, respectively. Assuming that all relevant information has been presented, Dreidel's cash flows from operating activities would be: O $39,600. $52,200. $46,400. $45,900. O None of the options listed