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 $29,400 $28,900= 500 increase

Inventory 77,500 78,200 = -1300 decrease

Accounts payable 26,500 25,200 = 700 increase

Dividends payable 23,000 25,000= -2000 decrease

Adjust net income of $113,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.