Changes in current operating assets and liabilities$-$indirect method

Mohemmed Corporation's comparative batance sheet for current arnets and liabilities was as follows:

$\backslash$table$[[,$Dec. $31,20$y$2,$Dec. $31,20$Y$1],[$Accounts receivable,$$28,500,527,600],[$Imventory$,62,800,63,500],[$Accounts parable,$28,600,27,100],[$Dividends payable,$23,000,24,000]]$

Adjust net income of $$107,000$ for changes in operating assets and labities to arrive at net cash flows from operating activities.

$4$

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