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	$22,400	$21,900
Inventory	71,400	72,100
Accounts payable	18,900	17,500
Dividends payable	24,000	23,000

Adjust net income of $102,800 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. fill in the blank 1 of 1$