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 $$19,600$ $$18,600$

Inventory $51,70052,400$

Accounts payable $22,30020,600$

Dividends payable $28,00026,000$

Adjust net income of $$119,900$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.