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 $18,300 $17,400 Inventory 73,600 74,300 Accounts payable 23,800 23,600 Dividends payable 29,000 27,000

Adjust net income of $121,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.