Covington Corporation's comparative balance sheet for current assets and liabilities was as follows:Dec. 31, 20Y2 Dec. 31, 20Y1Accounts receivable $17,400 $16,900 Inventory 50,300 51,000 Accounts payable 19,000 17,900 Dividends payable 17,000 18,000 Adjust net income of $115,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.