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

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$19,100	$18,300
Inventory	74,000	74,700
Accounts payable	24,500	23,700
Dividends payable	27,000	25,000

Adjust net income of $114,500 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

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