Changes in Current Operating Assets and Liabilities—Indirect Method Huluduey Corporation's comparative balance sheet for current assets and liabilities was as follows:

Dec. 31, 20Y2 Dec. 31, 20Y1
Accounts receivable $17,500 $12,500
Inventory 51,650 44,200
Accounts payable 8,480 5,100
Dividends payable 9,480 6,100
Adjust net income of $75,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.