Bird Brain Co. reported net income of $45,500 for the year ended December 31,2021. January...

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Accounting

Bird Brain Co. reported net income of $45,500 for the year ended December 31,2021. January 1 balances in accounts receivable and accounts payable were $23,300 and $25,500 respectively. Year-end balances in these accounts were $21,100 and $29,000, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be:
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$46,800.
$45,500
$51,200
$39,800
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