ANS is not 129200 and 112800

Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $14,100 $17,200 Inventory 73,000 65,200 Accounts payable 23,800 20,300 Dividends payable 25,000 27,000 Adjust net income of $121,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities $ 112,800 X