Lucia Ltd. reported net income of $135,700 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 $31,200 and $23,300, respectively. Assuming that all relevant information has been presented, Lucia's cash flows from operating activities would be: Multiple Choice $142,500. $138,900. $128,900. $76,500.