Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Dec. 31, Year 2 Year 1 Accounts receivable $25,600 $21,300 Inventory 65,300 74,200 Accounts payable 17,400 15,100 Dividends payable 15,000 16,000 Adjust net income of $70,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities