Changes in current operating assets and liabilities-indirect method Huluduey Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 20Y2 Dec. 31, 20Y1 $17,500 $12,500 51,650 44,200 8,480 5,100 9,480 6,100 Adjust net income of $75,800 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $ 70,110 X