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Question - Changes in Current Operating Assets and Liabilities-Indirect Method - Covington Corporation's comparative balance sheet for current assets and liabilities was as follows:
Dec. 31, 20Y2
Dec. 31, 20Y1
Accounts receivable
$24,100
$23,300
Inventory
61,700
62,400
Accounts payable
28,700
27,100
Dividends payable
20,000
19,000
Required - Adjust net income of $84,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.
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