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 $19,400 $18,300

Inventory 53,700 54,400

Accounts payable 26,800 25,400

Dividends payable 22,000 20,000

Adjust net income of $91,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.