Changes in Current Operating Assets and Liabilities$$Indirect Method

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

Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$24,700$ $$24,200$

Inventory $76,60077,300$

Accounts payable $20,30019,800$

Dividends payable $17,00018,000$

Adjust net income of $$83,500$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

$fill in the blank $1$