Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $29,400 $28,900 Inventory 77,500 78,200 Accounts payable 26,500 25,200 Dividends payable 23,000 25,000 Adjust net income of $113,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities