Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $25,900 $22,700 Inventory 52,400 60,900 Accounts payable 30,200 26,300 Dividends payable 20,000 21,000 Adjust net income of $95,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.