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 DescriptionDec. $31,20$Y$2$Dec. $31,20$Y$1$Accounts receivable$$16,200$$$15,200$Inventory$52,50053,200$Accounts payable$16,90016,700$Dividends payable$18,00019,000$

Adjust net income of $$86,700$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$