Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $17,200 $17,000 Inventory 52,200 52,900 Accounts payable 22,600 22,200 Dividends payable 24,000 23,000 Adjust net income of $106,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.