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	$26,000		$25,200
Inventory	78,800		79,500
Accounts payable	29,400		27,800
Dividends payable	22,000		24,000

Adjust net income of $107,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $__________________