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Fortune Corporations comparative balance sheet showed noncash current assets and liabilities as follows:

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$7,141	$4,564
Merchandise inventory	9,540	14,076
Accounts payable	4,214	6,367
Dividends payable	4,966	2,536

Adjust Year 2 net income of $50,736 for changes in current operating assets and liabilities to arrive at net cash flows from operating activities using the indirect method. $ fill in the blank 1