Changes in current operating assets and libilities$-$indirect method

Covington Corporation's comparative balance sheet for corrent assets and llablities was as follow:

$\backslash$table$[[,$Dec. $31,2042,$Dec. $31,20$Y$1],[$Accounts receivable,$$31,100,$$$30,000],[$Smentsry$,61,200,61,900],[$Accounts parable,$16,300,15,500],[$Dividends paysbie,$23,000,25,000]]$

Adjust net income of $$113,600$ for changes in operating assets and libbilies to arrive at net cash fows from operating activites. $1,x$