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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$22,100		$21,500
Inventory	51,000		51,700
Accounts payable	29,200		28,800
Dividends payable	26,000		24,000

Adjust net income of $110,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1