Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $16,100 $15,100 Inventory 57,000 57,700 Accounts payable 27,000 25,500 Dividends payable 19,000 18,000 Adjust net income of $82,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities