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, 2011 Accounts receivable $25,500 $24,300 Inventory 70,600 71,300 Accounts payable 21,700 21,200 Dividends payable 24,000 26,000 Adjust net income of $119,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities