Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $16,800 $14,200 Inventory 70,900 79,700 Accounts payable 18,100 21,000 Dividends payable 20,000 19,000 Adjust net income of $85,500 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 89,800 X