Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$25,600$ $$24,800$

Inventory $55,70056,400$

Accounts payable $27,60026,800$

Dividends payable $25,00027,000$

Adjust net income of $$121,100$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$