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	$21,100		$20,500
Inventory	52,100		52,800
Accounts payable	18,300		17,700
Dividends payable	19,000		18,000

Adjust net income of $81,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

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