Changes in current operating assets and liabilitiesindirect method

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

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$28,500	$28,300
Inventory	55,700	56,400
Accounts payable	21,300	20,300
Dividends payable	25,000	23,000

Adjust net income of $104,000 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. fill in the blank 1 of 1$