Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 201 Accounts receivable $26,700 $26,000 Inventory 65,800 66,500 Accounts payable 23,500 22,200 Dividends payable 28,000 26,000 Adjust net income of $116,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. x