Changes in current operating assets and liabilities$$indirect method

Mohammed 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 $$26,000$ $$25,100$

Inventory $66,90067,600$

Accounts payable $22,50020,700$

Dividends payable $25,00023,000$

Adjust net income of $$102,500$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

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