Changes in Current Operating Assets and Liabilities$$Indirect Method

Victor 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 $$24,900$ $$23,600$

Inventory $58,90059,600$

Accounts payable $12,80012,000$

Dividends payable $16,00017,000$

Adjust net income of $$76,100$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.