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 $24,100 $23,300 Inventory 79,300 80,000 Accounts payable 21,000 20,800 Dividends payable 20,000 22,000 Adjust net income of $98,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1