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

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

$\backslash$table$[[,\backslash$table$[[$Dec$.31,],[20$Y$2]],\backslash$table$[[$Dec$.31,],[20$Y$1]]],[\backslash$table$[[$Accounts$],[$receivable$],[$Inventory$]],$$$25,300,$$$24,900$