Changes in Current Operating Assets and Liabilities$$Indirect Method

Mohammed 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 $$28,100$ $$27,300$

Inventory $74,10074,800$

Accounts payable $11,80010,400$

Dividends payable $18,00019,000$

Adjust net income of $$88,000$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

$fill in the blank $1$