Changes in Current Operating Assets and LiabilitiesIndirect Method

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

Dec. 31, 20Y2Dec. 31, 20Y1Accounts receivable$17,300 $16,200 Inventory67,600 68,300 Accounts payable23,000 22,500 Dividends payable17,000 18,000

Adjust net income of $83,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1