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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$30,400		$29,200
Inventory	64,800		65,500
Accounts payable	22,000		21,500
Dividends payable	19,000		18,000

Adjust net income of $81,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.