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Changes in Current Operating Assets and Liabilities

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

	Dec. 31, Year 2	Dec. 31, Year 1
Accounts receivable	$21,000		$26,300
Inventory	89,500		78,500
Accounts payable	16,200		19,700
Dividends payable	27,000		25,000

Adjust net income of $112,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $fill in the blank 1