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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$27,000		$26,400
Inventory	77,200		77,900
Accounts payable	27,400		25,600
Dividends payable	17,000		16,000

Adjust net income of $70,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1