Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $16,700 $19,700 Inventory 67,900 60,600 Accounts payable 22,900 19,600 Dividends payable 20,000 19,000 Adjust net income of $87,300 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 206,200 X