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	$26,300		$25,000
Inventory	56,700		57,400
Accounts payable	25,000		24,500
Dividends payable	19,000		20,000

Adjust net income of $92,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.