Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,087 $4,470 Inventory 9,369 15,812 Accounts payable 3,941 5,683 Dividends payable 4,610 2,723 Adjust Year 2 net income of $69,504 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method