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	$15,500		$14,800
Inventory	53,400		54,100
Accounts payable	24,100		23,900
Dividends payable	25,000		23,000

Adjust net income of $102,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.