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 $14,200 $13,800

Inventory 64,600 65,300

Accounts payable 11,500 11,200

Dividends payable 21,000 23,000

Adjust net income of $106,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.