Changes in Current Operating Assets and LiabilitiesIndirect Method

Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows:

Dec. 31, 20Y2Dec. 31, 20Y1Accounts receivable$18,600 $17,900 Inventory61,300 62,000 Accounts payable24,200 23,100 Dividends payable19,000 18,000

Adjust net income of $82,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.