26.Fortune Corporations comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$7,508	$4,204
Inventory	11,961	14,091
Accounts payable	4,215	5,633
Dividends payable	4,969	3,185

Adjust Year 2 net income of $57,588 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method.