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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$20,900		$20,200
Inventory	49,300		50,000
Accounts payable	9,800		9,300
Dividends payable	16,000		17,000

Adjust net income of $79,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1