Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts recelvable $21,200 $20,300 Inventory 76,300 77,000 Accounts payable 10,800 9,600 Dividends payable 27,000 25,000 Adjust net income of $115,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 117,500 X