hanges in current operating assets and liabilitiesindirect method

Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$29,400	$28,200
Inventory	73,200	73,900
Accounts payable	15,800	14,100
Dividends payable	15,000	16,000

Adjust net income of $72,100 for changes in operating assets and liabilities to arrive at net cash flows from operating activities