Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $12,300 $12,100 Inventory 66,000 66,700 Accounts payable 15,900 15,400 Dividends payable 24,000 22,000 Adjust net income of $99,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1