Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, Year 2		Dec. 31, Year 1
Accounts receivable	$22,300		$18,600
Inventory	50,200		57,700
Accounts payable	10,800		9,300
Dividends payable	20,000		21,000

Adjust net income of $95,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1