Fortune Corporation$$s comparative balance sheet showed noncash current assets and liabilities as follows:

Dec. $31,$ Year $2$ Dec. $31,$ Year $1$

Accounts receivable $$7,172$ $$5,051$

Merchandise inventory $10,46316,060$

Accounts payable $4,2925,875$

Dividends payable $4,9453,422$

Adjust Year $2$ net income of $$43,691$ for changes in current operating assets and liabilities to arrive at net cash flows from operating activities using the indirect method.

$fill in the blank $1$