Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,334 $5.454 Inventory 11,046 14,166 Accounts payable 4,666 5,776 Dividends payable 4,484 3,401 Adjust Year 2 net income of $47,872 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the Indirect method