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

Line Item Description: Dec. 31, 20Y2 Dec. 31, 20Y1

Accounts receivable $24,400 . $24,100

Inventory 53,800 54,500

Accounts payable 30,500 . 29,900

Dividends payable 23,000 24,000

Adjust net income of $111,000 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $?