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

Dec. 31, 20Y2 Dec. 31, 20Y1
Accounts receivable $28,900 $27,900
Inventory 64,400 65,100
Accounts payable 16,000 15,800
Dividends payable 18,000 19,000
Adjust net income of $84,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.
$fill in the blank 1
84,100