Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2Dec. 31, 20Y1 Accounts receivable$26,100 $25,800 Inventory52,200 52,900 Accounts payable28,100 27,800 Dividends payable29,000 27,000 Adjust net income of $122,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.