Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7.184 $4,076 Inventory 10,012 16,002 Accounts payable 4,048 6,626 Dividends payable 4,742 2.980 Adjust Year 2 net income of $50,512 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method