Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $23,700 $28,200 Inventory 57,600 51,000 Accounts payable 22,200 19,100 Dividends payable 22,000 20,000 Adjust net income of $91,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities