Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,245 $5,231 Inventory 10,928 15,018 Accounts payable 4,575 5,556 Dividends payable 4,589 2,245 Adjust Year 2 net income of $64,485 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method.