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 $25,000 $23,700 Inventory 74,300 75,000 Accounts payable 12,700 12,500 Dividends payable 18,000 19,000 Adjust net income of $88,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank