Adjust net income of $207,590 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.

Huluduey Corporations comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$33,070	$25,790
Inventory	18,440	16,240
Accounts payable	16,690	14,770
Dividends payable	52,190	47,590

Adjust net income of $207,590 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.

Additional Notes:

Amount Descriptions

Cash paid for dividends/Decrease in accounts payable/Decrease in accounts receivable/Decrease in dividends payable/Decrease in inventory/Increase in accounts payable/Increase in accounts receivable/Increase in dividends payable/Increase in inventory/Net cash flow from operating activities