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, Year 2		Dec. 31, Year 1
Accounts receivable	$19,000		$17,800
Inventory	67,300		68,000
Accounts payable	23,900		22,100
Dividends payable	17,000		18,000

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