Victor Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$12,400		$12,100
Inventory	57,200		57,900
Accounts payable	29,700		28,400
Dividends payable	18,000		19,000

Adjust net income of $88,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.