Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows:
Dec. 31, Year 2 Dec. 31, Year 1
Accounts receivable $7,865 $5,287
Inventory 11,535 15,146
Accounts payable 3,885 6,329
Dividends payable 4,580 2,235
Adjust Year 2 net income of $48,483 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method.