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

Dec. 31, 20Y2Dec. 31, 20Y1Accounts receivable$29,700 $28,700 Inventory51,400 52,100 Accounts payable21,600 20,200 Dividends payable24,000 26,000

Adjust net income of $118,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1