The comparative balance sheet for an entity that has profit of $1,200,000 for the year ended December 31, Year 2, and paid $1,000,000 of dividends during Year 2 is as follows:\ \ \ \ 12/31/Year 2 12/31/Year 1\ Cash $ 1,200,000 $ 1,440,000\ Trade Receivable 1,600,000 1,760,000\ Total Assets 2,800,000 3,200,000\ Debtors 640,000 1,280,000\ Share capital 1,040,000 1,000,000\ Retained Earnings 1,120,000 920,000\ Total $ 2,800,000 3,200,000\ \ \ If the dividend paid is treated as an operating item, the amount of net cash flow from operating activities during Year 2 was: