Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 2011 Accounts receivable $23,200 $22,500 Inventory 76,400 77,100 Accounts payable 20,600 20,200 Dividends payable 17,000 16,000 Adjust net income of $70,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. X