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, Year 2		Dec. 31, Year 1
Accounts receivable	$24,700		$21,500
Inventory	69,300		79,600
Accounts payable	14,300		12,500
Dividends payable	19,000		18,000

Adjust net income of $81,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $_________