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

Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$23,900$ $$23,200$

Inventory $72,30073,000$

Accounts payable $25,30024,400$

Dividends payable $22,00023,000$

Adjust net income of $$103,800$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

$fill in the blank $1$