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 $$12,700$ $$12,400$

Inventory: $59,50060,200$

Accounts payable $28,60028,300$

Dividends payable $28,00026,000$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Open spreadsheet

Adjust net income of $$120,100$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$