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

Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$28,300$ $$27,900$

Inventory $50,70051,400$

Accounts payable $11,30010,600$

Dividends payable $28,00026,000$

Adjust net income of $$117,700$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.