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 $$29,000$ $$27,700$

Inventory $69,20069,900$

Accounts payable $18,00017,200$

Dividends payable $24,00026,000$

Adjust net income of $$117,700$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.