Changes in Current Operating Assets and LiabilitiesIndirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $21,900 $21,500 Inventory 73,400 74,100 Accounts payable 27,700 26,700 Dividends payable 23,000 22,000 Adjust net income of $101,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.