Dali Corporation??s comparative balance sheet for current assets and liabilities was as follows:

Adjust net income of $240,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

Dec. 31, 2013 $25,500 49,300 39,100 11,900 Dec. 31, 2012 Accounts receivable $20,400 42,075 29,325 15,300 Inventory Accounts payable Dividends payable