hanges in Current Operating Assets and Liabilities—Indirect Method

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

Dec. 31, 20Y2 Dec. 31, 20Y1
Accounts receivable $14,400 $13,200
Inventory 67,400 68,100
Accounts payable 16,900 15,300
Dividends payable 17,000 18,000
Adjust net income of $83,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.
$fill in the blank 1