Changes in Current Operating Assets and Liabilities

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

	Dec. 31, Year 2		Dec. 31, Year 1
Accounts receivable	$15,100		$18,200
Inventory	75,400		66,100
Accounts payable	16,200		13,700
Dividends payable	20,000		21,000

Adjust net income of $97,200 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $________________