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

Adjust net income of $207,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities

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Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 2016 $27,000 18,000 16,200 49,500 Dec. 31, 2015 $32,400 15,480 14,220 53,100