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	$23,900		$27,800
Inventory	73,500		66,200
Accounts payable	22,600		19,800
Dividends payable	22,000		23,000

Adjust net income of $106,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.