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 $25,500 $22,200 Inventory 61,300 68,900 Accounts payable 27,100 23,600 Dividends payable 19,000 21,000 Adjust net income of $96,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities