Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $30,300 $26,600 Inventory 63,500 73,800 Accounts payable 19,800 16,400 Dividends payable 25,000 27,000 Adjust net income of $124,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities