Changes in Current Operating Assets and Liabilities$$Indirect Method

Mohammed 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 $$28,400$ $$27,100$

Inventory $58,00058,700$

Accounts payable $22,90021,800$

Dividends payable $19,00018,000$

Adjust net income of $$82,700$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

$fill in the blank $1$

Feedback Area