Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$18,100		$17,100
Inventory	68,300		69,000
Accounts payable	11,400		10,600
Dividends payable	28,000		26,000

Adjust net income of $119,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.