The Flipflops Company reported net income of $$46,300$ for the year ended December $31,2024.$ January $1$ balances in accounts receivable and accounts payable were $$23,900$ and $$25,500$ respectively. Year$-$end balances in these accounts were $$20,200$ and $$29,200,$ respectively. Assuming that all relevant information has been presented, Flipflops' cash flows from operating activities would be:

$$46,600.$

None of the options listed

$$38,900.$

$$46,300.$

$$53,700.$