Changes in Current Operating Assets and LiabilitiesIndirect Method

Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2014 Dec. 31, 2013 Accounts receivable $18,500 $15,300 Inventory 66,500 74,700 Accounts payable 7,700 9,600 Dividends payable 22,000 24,000 .

Adjust net income of $107,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.