Huluduey Corporations comparative balance sheet for current assets and liabilities was as follows:

Dec. 31, 2016	Dec. 31, 2015
Accounts receivable	$18,000	$14,400
Inventory	34,800	29,700
Accounts payable	27,600	20,700
Dividends payable	8,400	10,800

Adjust net income of $160,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities

The section of the statement of cash flows that reports the cash transactions affecting the determination of net income.

. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.