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 $27,800 $26,800

Inventory 71,500 72,200

Accounts payable 11,800 11,600

Dividends payable 24,000 23,000

Adjust net income of $102,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1