Fortune Corporations comparative balance sheet showed noncash current assets and liabilities as follows:

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$7,061	$5,470
Merchandise inventory	11,287	16,625
Accounts payable	4,136	6,089
Dividends payable	4,732	3,097

Adjust Year 2 net income of $50,709 for changes in current operating assets and liabilities to arrive at net cash flows from operating activities using the indirect method. $fill in the blank 1