Changes in current operating assets and liabilities$$indirect method

Victor 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 $$27,500$ $$27,300$

Inventory $59,50060,200$

Accounts payable $24,20023,000$

Dividends payable $23,00022,000$

Adjust net income of $$100,400$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.