Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$21,200		$20,600
Inventory	66,500		67,200
Accounts payable	25,100		24,000
Dividends payable	25,000		23,000

Adjust net income of $105,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1