Fortune Corporation's comparative balance sheet showed noncash current assets and liabilities as follows: Accounts receivable Merchandise inventory Accounts payable Dividends payable Dec. 31, Year 2 Dec. 31, Year 1 $7,837 $4,839 10,129 15,692 4,114 4,834 6,113 2,660 Adjust Year 2 net income of $45,540 for changes in current operating assets and liabilities to arrive at net cash flows from operating activities using the indirect method