Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, Year 2		Dec. 31, Year 1
Accounts receivable	$10,800		$12,900
Inventory	88,400		78,200
Accounts payable	16,900		14,800
Dividends payable	27,000		29,000

Adjust net income of $129,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1