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, 20Y2 Dec. 31, 20Y1 $25,900 $25,100 77,500 78,200 26,700 25,200 25,000 27,000 Adjust net income of $124,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities