Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 20Y2 Dec. 31, 20Y1 $18,800 $18,000 70,400 71,100 22,900 21,300 23,000 25,000 Adjust net income of $114,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.