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 $16,500 $16,300 Inventory 55,900 56,600 Accounts payable 19,300 18,900 Dividends payable 24,000 23,000 Adjust net income of $103,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.