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 $12,900 $12,500 Inventory 74,400 75,100 Accounts payable 23,400 21,600 Dividends payable 21,000 19,000 Adjust net income of $87,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1