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

	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable	$28,200	$30,900
Inventory	17,850	15,940
Accounts payable	16,440	14,790
Dividends payable	50,680	52,900

Adjust net income of $211,060 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.

B.

Adjust net income of $211,060 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.

Score: 34/40

1	Net income	?
2	Adjustments to reconcile net income to net cash flow from operating activities:
3	Changes in current operating assets and liabilities:
4	?	?
5	?	?
6	?	?
7