Changes in current operating assets and liabilities$$indirect method

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

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$30,400$ $$29,600$

Inventory $57,40058,100$

Accounts payable $23,50021,900$

Dividends payable $16,00017,000$

Adjust net income of $$78,300$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$

$79,000$