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, 2012 Dec 31, 2011 Accounts receivable $15.400 $14,500 Inventory 75,000 75,700 Accounts payable 11.500 10,200 Dividends payable 24,000 26,000 Adjust net income of $116,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities