Huluduey Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$17,500$ $$12,500$

Inventory $51,65044,200$

Accounts payable $8,4805,100$

Dividends payable $9,4806,100$

Adjust net income of $$75,800$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.