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

Dec. 31, 2016 Dec. 31, 2015

Accounts receivable $26,140 $31,790

Inventory 17,310 15,380

Accounts payable 16,750 14,210

Dividends payable 47,070 51,830

Adjust net income of $201,050 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.

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

Reconciliation of Net Income

Adjust net income of $201,050 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.

1	Net Income	-----
3	Adjustments to reconcile net income to net cash flow from operating activities:
4	Changes in currrent operating assets and liabilities
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