Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $18,800 $17,500 Inventory 59,800 60,500 Accounts payable 20,400 19,700 Dividends payable 17,000 18,000 Adjust net income of $80,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities