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Changes in current operating assets and liabilities$$indirect method

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

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$20,100$ $$19,700$

Inventory $50,40051,100$

Accounts payable $13,40013,100$

Dividends payable $23,00025,000$

Adjust net income of $$115,500$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.