3 - Changes in Current Operating Assets & Liabilities Patel Inc's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec 31, Year 2 $22,500 Dec 31, Year 1 $25,000 12,500 11.500 11,400 8,500 19,400 25,700 Adjust net income of $348,000 for changes in operating assets and liabilities to arrive at net cash flows from operating activities