Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $14,500 $17,700 Inventory 79,500 69,100 Accounts payable 14,600 12,100 Dividends payable 21,000 20,000 Adjust net income of $88,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Kingston Corporation's accumulated depreciation-equipment account increased by $9,500, while $6,200 of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a loss of $7,200 from the sale of land Reconcile a net income of $108,100 to net cash flow from operating activities