Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$21,000		$19,900
Inventory	52,700		53,400
Accounts payable	23,100		22,500
Dividends payable	30,000		28,000

Adjust net income of $126,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.