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	$17,300		$16,800
Inventory	57,900		58,600
Accounts payable	19,900		19,700
Dividends payable	23,000		22,000

Adjust net income of $99,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1