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	$16,200		$15,500
Inventory	72,700		73,400
Accounts payable	17,300		16,000
Dividends payable	15,000		16,000

Adjust net income of $73,600 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $fill in the blank 1