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	$18,900		$18,000
Inventory	61,900		62,600
Accounts payable	11,800		11,100
Dividends payable	18,000		20,000

Adjust net income of $89,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

please answer this other question below.

Cash Flows from Operating ActivitiesIndirect Method

Staley Inc. reported the following data:

Net income	$353,400
Depreciation expense	73,100
Loss on disposal of equipment	28,600
Increase in accounts receivable	25,600
Increase in accounts payable	12,200

Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.

Cash flows from operating activities:

	$- Select -
Adjustments to reconcile net income to net cash flow from operating activities:

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Changes in current operating assets and liabilities:

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Net cash flow from operating activities		$fill in the blank 11