Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$22,000		$21,000
Inventory	59,700		60,400
Accounts payable	29,100		27,400
Dividends payable	18,000		17,000

Adjust net income of $75,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1