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Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$18,700		$18,300
Inventory	52,000		52,700
Accounts payable	15,000		14,500
Dividends payable	29,000		27,000

Adjust net income of $124,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.