Book Show Me How Calculator Changes in Current Operating Assets and Liabilities-Indirect Method Wictor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $14,400 $17,100 Inventory 78,000 67,800 Accounts payable 17,400 20,200 Dividends payable 24,000 26,000 Adjust net income of $119,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities