Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$16,600		$15,400
Inventory	69,600		70,300
Accounts payable	17,700		17,200
Dividends payable	26,000		28,000

Adjust net income of $128,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1