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, Year 2 Dec. 31, Year 1 Accounts receivable $19,700 $16,800 Inventory 56,900 66,200 Accounts payable 20,100 23,300 Dividends payable 28,000 26,000 Adjust net income of $116,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $