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

	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$13,400		$13,100
Inventory	55,800		56,500
Accounts payable	24,000		23,700
Dividends payable	22,000		21,000

Adjust net income of $95,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.