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

	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable	$27,000	$32,400
Inventory	18,000	15,480
Accounts payable	16,200	14,220
Dividends payable	49,500	53,100

Adjust net income of $207,000 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.

Please help me with fixing the 2 amounts in red. Thank you.

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