Changes in Current Operating Assets and abilities--Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec 31, 2012 Dec 31, 2011 Accounts receivable $22,200 $21,900 Inventory 49,300 50,000 Accounts payable 21,700 20,100 Dividends payable 25,000 27,000 Adjust net income of $122,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities