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	$28,100		$27,900
Inventory	64,500		65,200
Accounts payable	22,100		20,400
Dividends payable	19,000		20,000

Adjust net income of $92,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.