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, 20Y2	Dec. 31, 20Y1
Accounts receivable	$24,200		$24,000
Inventory	73,200		73,900
Accounts payable	20,900		20,700
Dividends payable	17,000		18,000

Adjust net income of $81,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank