Changes in Current Operating Assets and Liabilities - Indirect Method Victor Corporation's current operating assets and liabilities from the company's comparative balance sheet were as follows: Dec. 31, 2016 Dec. 31, 2015 Accounts receivable $ 6,500 $ 4,900 Inventory 12,300 15,000 Accounts payable 4,800 5,200 Dividends payable 5,000 4,000 Adjust Victor's net income of $70,000 for changes in operating assets and liabilities to arrive at cash flows from operating activities.