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 $16,700 $20,900 Inventory 57,800 52,100 Accounts payable 10,100 12,800 Dividends payable 28,000 26,000 Adjust net income of $118,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities