Changes in Current Operating Assets and liabilities --Indirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: 4 Dec 31, 2012 Dec 31, 2011 Accounts receivable $27.900 $26,800 Inventory 78,700 79,400 Accounts payable 29,600 28,500 Dividends payable 20,000 19,000 Adjust net income of $84,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities