Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $24,400 $23,400 Inventory 49,900 50,600 Accounts payable 16,900 15,900 Dividends payable 19,000 18,000 Adjust net income of $81,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1