Huluduey Corporation's comparative balance sheet for current assets and liabilities was as follows:
____________________ Dec. 31, Year 2 _________ Dec. 31, Year 1
Accounts receivable ....... $17,500 ........................ $12,500
Inventory ..................... 51,650 ........................... 44,200
Accounts payable ........... 8,480 ............................ 5,100
Dividends payable ......... 9,480 ............................ 6,100
Adjust net income of $75,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities?