Changes in Current Operating Assets and Liabilities

Victor Corporation's comparative balance sheet for current assets and liabilities was as follows:

Dec. $31,$ Year $2$ Dec. $31,$ Year $1$

Accounts receivable $$20,600$ $$25,800$

Inventory $76,50067,100$

Accounts payable $14,80012,200$

Dividends payable $30,00028,000$

Adjust net income of $$128,100$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

$fill in the blank $1$