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 $23,900 $23,400 50,200 50,900 23,000 19,000 21,400 21,000 Adjust net income of $97,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.