Changes in current operating assets and liabilitiesindirect method

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

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$26,700	$25,900
Inventory	76,100	76,800
Accounts payable	19,900	18,200
Dividends payable	18,000	20,000

Adjust net income of $89,100 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.