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Bird Brain Co. reported net income of $46,300 for the year ended December 31, 2013....

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Accounting

Bird Brain Co. reported net income of $46,300 for the year ended December 31, 2013. January 1 balances in accounts receivable and accounts payable were $23,700 and $25,800 respectively. Year-end balances in these accounts were $20,400 and $28,100, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be:

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