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, 20Y2 Dec. 31, 20Y1 Accounts receivable $16,300 $15,700 Inventory 76,900 77,600 Accounts payable 23,200 21,700 Dividends payable 21,000 23,000 Adjust net income of $106,100 for changes in operating assets and liabilities to arrive