Changes in current operating assets and liabilities$$indirect method

Covington 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 $$16,000$ $$15,300$

Inventory $63,50064,200$

Accounts payable $17,10015,300$

Dividends payable $29,00027,000$

Adjust net income of $$123,700$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$