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 $20,600 $19,700

Inventory 76,600 77,300

Accounts payable 13,100 12,300

Dividends payable 19,000 20,000

Adjust net income of $90,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities