can you please solve this for me and explain your steps.

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Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,111 $5,498 Inventory 9,061 16,507 Accounts payable 4,352 6,219 Dividends payable 4,066 2,486 Adjust Year 2 net income of $62,189 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method. 31,479 X