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, 20Y2 Dec. 31, 2011 Accounts receivable $18,800 $17,900 Inventory 73,900 74,600 Accounts payable 19,700 18,900 Dividends payable 24,000 25,000 Adjust net income of $114,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities