Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 2012 Dec. 31, 20Y1 $28,200 $27,300 79,200 79,900 29,700 29,400 15,000 16,000 Adjust net income of $71,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities