Changes in Current Operating Assets and abilities --Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $19,500 $24,700 Inventory 72,500 64,200 Accounts payable 15,500 18,200 Dividends payable 17,000 18,000 Adjust net income of $82,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 82,400 x