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 $20,700 $20,200 59,100 59,800 24,900 23,300 16,000 17,000 Adjust net income of $78,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.