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	$29,800		$29,300
Inventory	73,500		74,200
Accounts payable	20,500		20,300
Dividends payable	21,000		23,000

Adjust net income of $104,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities._______