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, 2012 Dec. 31, 20Y1 Accounts receivable $30,800 $29,600 Inventory 75,800 76,500 Accounts payable 19,900 18,600 Dividends payable 18,000 20,000 Adjust net income of $90,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities