Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,921 $4,192 Inventory 11,647 15,102 Accounts payable 3,947 6,093 Dividends payable 4,566 2,856 Adjust Year 2 net income of $41,472 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method.