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	$21,600		$20,500
Inventory	60,300		61,000
Accounts payable	19,000		17,400
Dividends payable	20,000		22,000

Adjust net income of $102,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $