Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $17,700 $17,100 Inventory 53,100 53,800 Accounts payable 24,200 22,500 Dividends payable 22,000 24,000 Adjust net income of $108,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.