Changes in current operating assets and liabilities-indirect method Ins Amount Descriptions Descriptions Cash paid for dividends Decrease in accounts payable Decrease in accounts receivable Decrease in dividends payable Decrease in inventory Increase in accounts payable Increase in accounts recelvable Increase in dividends payable Increase in inventory Net cash flow from operating actvilies Ins ns Amount Des ptions Reconciliation of Net Income Reconciliation of Net Income Ad ust net income o S1 98, 1 40 operating assets and liabilities to ame at oumoS Cash payments, decreases in cash and for any adjatments, ifrequired far changes in et c an now o m o eran activities Refer to e Amount Descriptiona la pro ded fo the exact wording of the answer choices text entries use he minus s to indicate cash Net income 2Adjustments to reconcile net income to net cash flow from operating activities s Changes in current operating assets and liabilities