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

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$16,200$ $$15,400$

Inventory $70,20070,900$

Accounts payable $22,60021,300$

Dividends payable $20,00022,000$

Adjust net income of $$100,400$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

fill in the blank $1$ of $1$$