Changes in Current Operating Assets and Liabilities Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $12,300 $15,200 Inventory 69,700 61,700 Accounts payable 18,300 23,200 Dividends payable 22,000 23,000 Adjust net income of $105,600 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 105,000 X