Changes in Current Operating Assets and Liabilities

Jasneet Corporations comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, Year 2		Dec. 31, Year 1
Accounts receivable	$20,200		$22,900
Inventory	13,000		10,700
Accounts payable	10,900		9,400
Dividends payable	25,100		30,700

Adjust net income of $185,000 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $_____________