Changes in Current Operating Assets and Liabilities$$Indirect Method

Covington 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 $$21,400$ $$20,800$

Inventory $75,10075,800$

Accounts payable $18,10016,300$

Dividends payable $26,00028,000$

Adjust net income of $$125,100$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.