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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$27,900		$27,500
Inventory	54,400		55,100
Accounts payable	16,600		15,100
Dividends payable	19,000		20,000

Adjust net income of $91,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1