Changes in Current Operating Assets and LiabilitiesIndirect Method

Victor Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$22,600		$22,100
Inventory	70,400		71,100
Accounts payable	30,100		28,600
Dividends payable	18,000		17,000

Adjust net income of $76,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1