Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$23,800		$23,400
Inventory	57,900		58,600
Accounts payable	28,300		27,200
Dividends payable	16,000		17,000

Adjust net income of $75,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1