Changes in current operating assets and liabilities$$indirect method

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

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$30,000$ $$29,200$

Inventory $54,30055,000$

Accounts payable $23,30022,600$

Dividends payable $22,00021,000$

Adjust net income of $$97,200$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.