Changes in Current Operating Assets and LiabilitiesIndirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $28,200 $27,300 Inventory 59,500 60,200 Accounts payable 18,400 17,000 Dividends payable 20,000 19,000 Adjust net income of $88,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. fill in the blank 1