Changes in Current Operating Assets and Liabilities - Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $25,700 $25,200 Inventory 78,000 78,700 Accounts payable 24,200 23,600 Dividends payable 26,000 24,000 Adjust net income of $108,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $