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	$20,400		$20,200
Inventory	62,500		63,200
Accounts payable	10,700		9,700
Dividends payable	17,000		18,000

Adjust net income of $79,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1