=+Chopra Corporation’s comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2010 Dec. 31, 2009 Accounts receivable $15,000 $18,000 Inventory 10,000 8,600 Accounts payable 9,000 7,900 Dividends payable 27,500 29,500 Adjust net income of $115,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.