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 $15,000 $14,200 Inventory ' 59,900 60,600 Accounts payable ' 13,800 12,600 Dividends payable 25,000 24,000 Adjust net income of $108,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. Bx k