Show Me How Changes in Current Operating Assets and LiabilitiesIndirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $15,200 $14,700 Inventory 54,100 54,800 Accounts payable 14,200 12,600 Dividends payable 19,000 18,000 Adjust net income of $82,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1 85,200