Changes in Current Operating Assets and LiabilitiesIndirect Method

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

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$25,400		$24,600
Inventory	52,100		52,800
Accounts payable	19,800		18,400
Dividends payable	17,000		18,000

Adjust net income of $82,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1