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

	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable	$27,670	$32,350
Inventory	18,640	15,960
Accounts payable	15,940	14,650
Dividends payable	48,000	51,460

Adjust net income of $213,480 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 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.

Amount Descriptions

Cash paid for dividendsDecrease in accounts payableDecrease in accounts receivableDecrease in dividends payableDecrease in inventoryIncrease in accounts payableIncrease in accounts receivableIncrease in dividends payableIncrease in inventoryNet cash flow from operating activities

Adjust net income of $213,480 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 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.

1	Net income
2	Adjustments to reconcile net income to net cash flow from operating activities:
3	Changes in current operating assets and liabilities:
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