Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $7,352 $4,143 Inventory 11,442 14,172 Accounts payable 4,386 5,608 Dividends payable 4,947 2,908 Adjust Year 2 net income of $42,030 for changes in operating assets and liabilities to arrive at cash flows from operating a the indirect method