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 $15,100 $14,900 Inventory 52,700 53,400 Accounts payable 22,100 21,300 Dividends payable 22,000 24,000

Adjust net income of $107,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1