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Lucia Ltd. reported net income of $136,400 for the year ended December 31, 2013. January 1 balances in accounts receivable and accounts payable were $27,700 and $27,800, respectively. Year-end balances in these accounts were $31,300 and $23,500, respectively. Assuming that all relevant information haazs been presented, Lucia's cash flows from operating activities would be?

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