Changes in Current Operating Assets and Liabilities --Indirect Method Huluduey Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec 31, 2011 Accounts receivable $17,500 $12,500 Inventory 51,650 44,200 Accounts payable 8,480 5,100 Dividends payable 9,480 6,100 Adjust net income of $75,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities